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YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 2021, and the related statements of operations, changes in shareholders’ deficit and cash flows for the period from March 17, 2021 (inception) through December 31, 2021, and the related notes (collectively, the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2021 and the results of its operations and its cash flows for the period from March 17, 2021 (inception) through December 31, 2021, in conformity with accounting principles generally accepted in the United States of America. Going Concern The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, if the Company is unable to complete an initial Business Combination by December 13, 2022, then the Company will cease all operations except for the purpose of liquidating unless a resolution of its Board of Directors is passed to extend the period of time the Company will have to consummate an initial Business Combination up to two times, each by an additional three months (for a total up to an additional six months
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: a going concern. As discussed in Note 1 to the financial statements, if the Company is unable to complete an initial Business Combination by December 13, 2022, then the Company will cease all operations except for the purpose of liquidating unless a resolution of its Board of Directors is passed to extend the period of time the Company will have to consummate an initial Business Combination up to two times, each by an additional three months (for a total up to an additional six months from the closing of the Initial Public Offering), subject to the Sponsor contributing $0.10 per Unit to the Trust Account. This date for mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. Management’s plans regarding these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: these matters are also described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis for Opinion These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company’s financial statements based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Genesis Growth Tech Acquisition Corp. is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. Genesis Growth Tech Acquisition Corp. is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audit, we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. Our audit included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. /s/ CITRIN COOPERMAN & COMPANY, LLP We have served as the Company's auditor since 2021. New York, New York April 15, 2022 F-2 GENESIS GROWTH TECH ACQUISITION CORP. BALANCE SHE
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for our opinion. /s/ CITRIN COOPERMAN & COMPANY, LLP We have served as the Company's auditor since 2021. New York, New York April 15, 2022 F-2 GENESIS GROWTH TECH ACQUISITION CORP. BALANCE SHEET DECEMBER 31, 2021 Assets: Current assets: Cash 2,325,000 Prepaid expenses 44,133 Total current assets 2,369,133 Investments held in Trust Account 256,795,678 Total Assets 259,164,811 Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit: Current liabilities: Accounts payable 319,628 Accrued expenses 94,742 Note payable - related party 228,077 Total current liabilities 642,447 Deferred underwriting commissions 13,915,000 Total Liabilities 14,557,447 Commitments and Contingencies Class A ordinary shares subject to possible redemption
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Total Assets 259,164,811 Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit: Current liabilities: Accounts payable 319,628 Accrued expenses 94,742 Note payable - related party 228,077 Total current liabilities 642,447 Deferred underwriting commissions 13,915,000 Total Liabilities 14,557,447 Commitments and Contingencies Class A ordinary shares subject to possible redemption; 25,300,000 shares at redemption value of $10.15 per share 256,795,000 Shareholders' Deficit: Preference shares, $0.0001 par value; 5,000,000 shares authorized; none issued or outstanding Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; no non-redeemable shares issued or outstanding Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 6,325,000 shares issued and outstanding 633 Additional paid-in capital Accumulated deficit (12,188,269 Total Shareholders' Deficit (12,187,636
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: outstanding Class A ordinary shares, $0.0001 par value; 500,000,000 shares authorized; no non-redeemable shares issued or outstanding Class B ordinary shares, $0.0001 par value; 50,000,000 shares authorized; 6,325,000 shares issued and outstanding 633 Additional paid-in capital Accumulated deficit (12,188,269 Total Shareholders' Deficit (12,187,636 Total Liabilities, Class A Ordinary Shares Subject to Possible Redemption and Shareholders' Deficit 259,164,811 The accompanying notes are an integral part of these financial statements. F-3 GENESIS GROWTH TECH ACQUISITION CORP. STATEMENT OF OPERATIONS FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH DECEMBER 31, 2021 General and administrative expenses 100,069 General and administrative expenses - related party 10,000 Loss from operations (110,069 Other income: Income from investments held in Trust Account 678 Net loss (109,391 Weighted average Class A ordinary shares - basic and diluted 1,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: STATEMENT OF OPERATIONS FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH DECEMBER 31, 2021 General and administrative expenses 100,069 General and administrative expenses - related party 10,000 Loss from operations (110,069 Other income: Income from investments held in Trust Account 678 Net loss (109,391 Weighted average Class A ordinary shares - basic and diluted 1,566,552 Basic and diluted net loss per share, Class A ordinary shares 21.57 Weighted average Class B ordinary shares - basic and diluted 4,203,707 Basic and diluted net loss per share, Class B ordinary shares (0.02 The accompanying notes are an integral part of these financial statements. F-4 GENESIS GROWTH TECH ACQUISITION CORP. STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH DECEMBER 31, 2021 Ordinary Shares Additional Total Class A Class B Paid-in Accumulated
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: The accompanying notes are an integral part of these financial statements. F-4 GENESIS GROWTH TECH ACQUISITION CORP. STATEMENT OF CHANGES IN SHAREHOLDERS’ DEFICIT FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH DECEMBER 31, 2021 Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders’ Shares Amount Shares Amount Capital Deficit Deficit Balance -  March 17, 2021 (inception) Issuance of Class B ordinary shares to Sponsor 6,325,000 633 24,367 25,000 Sale of private placement warrants to Sponsor in private placement 8,875,000 8,875,000 Proceeds allocated to Public Warrants 9,740,500 9,740,500 Fair value of Class B ordinary shares sold by Sponsor to Nomura at Initial Public Offering 3,935,813 3,935,813 Offering costs associated with issuance of Public and
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 633 24,367 25,000 Sale of private placement warrants to Sponsor in private placement 8,875,000 8,875,000 Proceeds allocated to Public Warrants 9,740,500 9,740,500 Fair value of Class B ordinary shares sold by Sponsor to Nomura at Initial Public Offering 3,935,813 3,935,813 Offering costs associated with issuance of Public and Private Warrants (833,016 (833,016 Accretion for Class A ordinary shares to redemption amount (21,742,664 (12,078,878 (33,821,542 Net loss (109,391 (109,391 Balance - December 31, 2021 6,325,000 633 (12,188,269 (12,187,636 The accompanying notes are an integral part of these financial statements. F-5 GENESIS GROWTH TECH ACQUISITION CORP. STATEMENT OF CASH FLOWS FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ,391 (109,391 Balance - December 31, 2021 6,325,000 633 (12,188,269 (12,187,636 The accompanying notes are an integral part of these financial statements. F-5 GENESIS GROWTH TECH ACQUISITION CORP. STATEMENT OF CASH FLOWS FOR THE PERIOD FROM MARCH 17, 2021 (INCEPTION) THROUGH DECEMBER 31, 2021 Cash Flows from Operating Activities: Net loss (109,391 Adjustments to reconcile net loss to net cash used in operating activities: Income from investments held in Trust Account (678 Changes in operating assets: Prepaid expenses (44,133 Accounts payable 96,888 Accrued expenses 24,742 Net cash used in operating activities (32,572 Cash Flows from Investing Activities: Cash deposited in Trust Account (256,795,000 Net cash used in investing activities (256,795,000 Cash Flows from Financing Activities: Borrowings from note payable to related party 453,077 Repayment of note payable to related party
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: paid expenses (44,133 Accounts payable 96,888 Accrued expenses 24,742 Net cash used in operating activities (32,572 Cash Flows from Investing Activities: Cash deposited in Trust Account (256,795,000 Net cash used in investing activities (256,795,000 Cash Flows from Financing Activities: Borrowings from note payable to related party 453,077 Repayment of note payable to related party (200,000 Proceeds received from initial public offering, gross 253,000,000 Proceeds received from private placement 8,850,000 Offering costs paid (2,975,506 Net cash provided by financing activities 259,152,571 Net change in cash 2,325,000 Cash - beginning of the period Cash - end of the period 2,325,000 Supplemental disclosures of noncash financing activities: Offering costs included in accounts payable 222,740 Offering costs included in accrued expenses 70,000 Offset of promissory note by related party in exchange of private placement 25,000 Deferred underwriting commissions 13,915,000 Fair value
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ,571 Net change in cash 2,325,000 Cash - beginning of the period Cash - end of the period 2,325,000 Supplemental disclosures of noncash financing activities: Offering costs included in accounts payable 222,740 Offering costs included in accrued expenses 70,000 Offset of promissory note by related party in exchange of private placement 25,000 Deferred underwriting commissions 13,915,000 Fair value of Class B ordinary shares sold by Sponsor to Nomura at Initial Public Offering 3,935,813 Accretion of Class A ordinary shares carrying value to redemption value 33,821,542 The accompanying notes are an integral part of these financial statements. F-6 GENESIS GROWTH TECH ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN Genesis Growth Tech Acquisition Corp. (the “Company”) was incorporated as a Cayman Islands exempted company on March 17, 2021. Genesis Growth Tech Acquisition Corp. was incorporated for the purpose of effecting a merger,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: -6 GENESIS GROWTH TECH ACQUISITION CORP. NOTES TO FINANCIAL STATEMENTS NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND GOING CONCERN Genesis Growth Tech Acquisition Corp. (the “Company”) was incorporated as a Cayman Islands exempted company on March 17, 2021. Genesis Growth Tech Acquisition Corp. was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses or entities (the “Business Combination”). Genesis Growth Tech Acquisition Corp. is an emerging growth company and, as such, the Company is subject to all of the risks associated with emerging growth companies. As of December 31, 2021, the Company had not commenced any operations. All activity for the period from March 17, 2021 (inception) through December 31, 2021, relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) described below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. Genesis Growth Tech Acquisition Corp. will not generate any operating revenues until after the completion of its
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: As of December 31, 2021, the Company had not commenced any operations. All activity for the period from March 17, 2021 (inception) through December 31, 2021, relates to the Company’s formation and the initial public offering (the “Initial Public Offering”) described below, and, subsequent to the Initial Public Offering, identifying a target company for a Business Combination. Genesis Growth Tech Acquisition Corp. will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. Genesis Growth Tech Acquisition Corp. generates non-operating income from the proceeds derived from the Initial Public Offering and placed in a Trust Account (as defined below). Genesis Growth Tech Acquisition Corp. has selected December 31 as its fiscal year end. Upon the closing of the Initial Public Offering, the over-allotment and the Private Placement, $256.8 million ($10.15 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering, the over-allotment and of the Private Placement Warrants in the Private Placement were placed in a trust account (“Trust Account”), located in the United States, with Continental Stock Transfer & Trust Company acting as trustee, and will invest only in United
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Initial Public Offering, the over-allotment and the Private Placement, $256.8 million ($10.15 per Unit) of the net proceeds of the sale of the Units in the Initial Public Offering, the over-allotment and of the Private Placement Warrants in the Private Placement were placed in a trust account (“Trust Account”), located in the United States, with Continental Stock Transfer & Trust Company acting as trustee, and will invest only in United States “government securities” within the meaning of Section 2(a)(16) of the Investment Company Act 1940, as amended (the “Investment Company Act”), having a maturity of 185 days or less or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act that invest only in direct U.S. government treasury obligations. Except with respect to interest and other income earned on the funds held in the Trust Account that may be released to the Company to pay taxes, if any, and up to $100,000 for dissolution costs, the proceeds from the Initial Public Offering and the sale of the Private Placement Warrants will not be released from the Trust Account until
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: conditions under Rule 2a-7 promulgated under the Investment Company Act that invest only in direct U.S. government treasury obligations. Except with respect to interest and other income earned on the funds held in the Trust Account that may be released to the Company to pay taxes, if any, and up to $100,000 for dissolution costs, the proceeds from the Initial Public Offering and the sale of the Private Placement Warrants will not be released from the Trust Account until the earliest of (i) the completion of an initial Business Combination, (ii) the redemption of the Company’s public shares if the Company does not complete an initial Business Combination within the Combination Period (as defined below), subject to applicable law, or (iii) the redemption of the Company’s public shares properly submitted in connection with a shareholder vote to approve an amendment to the Company’s amended and restated memorandum and articles of association. Genesis Growth Tech Acquisition Corp.’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. There is no assurance that the Company will be
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ) the redemption of the Company’s public shares properly submitted in connection with a shareholder vote to approve an amendment to the Company’s amended and restated memorandum and articles of association. Genesis Growth Tech Acquisition Corp.’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. There is no assurance that the Company will be able to complete a Business Combination successfully. Genesis Growth Tech Acquisition Corp. must complete one or more initial Business Combinations having an aggregate fair market value of at least 80% of the assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on the interest and other income earned on the Trust Account) at the time of signing a definitive agreement in connection with the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. F-7 Genesis Growth Tech Acquisition Corp. will provide
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: income earned on the Trust Account) at the time of signing a definitive agreement in connection with the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act. F-7 Genesis Growth Tech Acquisition Corp. will provide holders (the “Public Shareholders”) of its Public Shares, 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 general 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, solely in its discretion. The Public Shareholders will be entitled to redeem all or a portion of their Public Shares upon the completion of the initial Business Combination at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account calculated as of two business days prior
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ) 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, solely in its discretion. The Public Shareholders will be entitled to redeem all or a portion of their Public Shares upon the completion of the initial Business Combination at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account calculated as of two business days prior to the consummation of the initial Business Combination, including interest and other income earned on the funds held in the Trust Account and not previously released to the Company to pay the Company’s income taxes, if any, divided by the number of the then-outstanding Public Shares, subject to the limitations described herein. The amount in the Trust Account is initially anticipated to be $10.15 per Public Share. The per share amount the Company will distribute to investors who properly redeem their shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter. All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the liquidation, if there is a shareholder vote or tender
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Shares, subject to the limitations described herein. The amount in the Trust Account is initially anticipated to be $10.15 per Public Share. The per share amount the Company will distribute to investors who properly redeem their shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter. All of the Public Shares contain a redemption feature which allows for the redemption of such Public Shares in connection with the liquidation, if there is a shareholder vote or tender offer in connection with the initial Business Combination and in connection with certain amendments to the Amended and Restated Memorandum and Articles of Association (the ’‘Amended and Restated Memorandum and Articles of Association’’). In accordance with the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity” (“ASC 480”), paragraph 10-S99, redemption provisions not solely within the control of a company require ordinary shares subject to redemption to be classified outside of permanent equity. Accordingly, all of the Public Shares are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Given that the Public Shares will be issued with other fre
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: FASB”) Accounting Standards Codification (“ASC”) Topic 480, “Distinguishing Liabilities from Equity” (“ASC 480”), paragraph 10-S99, redemption provisions not solely within the control of a company require ordinary shares subject to redemption to be classified outside of permanent equity. Accordingly, all of the Public Shares are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. Given that the Public Shares will be issued with other freestanding instruments (i.e., public warrants), the initial carrying value of Class A ordinary shares classified as temporary equity will be the allocated amount of the proceeds. If it is probable that the equity instrument will become redeemable, the Company has the option to either (i) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. Genesis Growth Tech Acquisition Corp. will elect to recognize the changes in redemption value immediately. The change in
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ) accrete changes in the redemption value over the period from the date of issuance (or from the date that it becomes probable that the instrument will become redeemable, if later) to the earliest redemption date of the instrument or (ii) recognize changes in the redemption value immediately as they occur and adjust the carrying amount of the instrument to equal the redemption value at the end of each reporting period. Genesis Growth Tech Acquisition Corp. will elect to recognize the changes in redemption value immediately. The change in redemption value was recognized as a one-time charge against additional paid-in capital (to the extent available) and accumulated deficit. While redemptions cannot cause the Company’s net tangible assets to fall below $5,000,001, the Public Shares are redeemable and will be classified as such on the balance sheet until such date that a redemption event takes place. Additionally, each Public Shareholder may elect to redeem its Public Shares irrespective of whether it votes for or against the proposed transaction or vote at all. If the Company seeks shareholder approval in connection with a Business Combination, the initial shareholders (as defined below) agreed to vote their Founder Shares (as defined below in Note 4) and any Public Shares purchased during or after the Initial Public Offering in
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: classified as such on the balance sheet until such date that a redemption event takes place. Additionally, each Public Shareholder may elect to redeem its Public Shares irrespective of whether it votes for or against the proposed transaction or vote at all. If the Company seeks shareholder approval in connection with a Business Combination, the initial shareholders (as defined below) agreed to vote their Founder Shares (as defined below in Note 4) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. Notwithstanding the foregoing, the Amended and Restated Memorandum and Articles of Association 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 in 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 shares sold in the Initial Public Offering, without the prior consent of the Company. Genesis Growth Tech Acquisition Corp. has until 12 months from the closing of the Initial Public Offering, or December 13, 2022 (the “Combination Period”),
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: group” (as defined in 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 shares sold in the Initial Public Offering, without the prior consent of the Company. Genesis Growth Tech Acquisition Corp. has until 12 months from the closing of the Initial Public Offering, or December 13, 2022 (the “Combination Period”), to consummate the initial Business Combination. If the Company anticipates that it may not be able to consummate the initial Business Combination within 12 months, the Company may, by resolution of its board of directors at the option of the Sponsor, extend the period of time the Company will have to consummate an initial Business Combination up to two times, each by an additional three months (for a total of up to an additional six months from the closing of the Initial Public Offering), subject to the Sponsor contributing $0.10 per Unit to the Trust Account. Genesis Growth Tech Acquisition Corp.’s shareholders will not be entitled to vote on, or redeem their shares in connection with, any such extension. Pursuant to the terms of the amended and restated memorandum and articles
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: time the Company will have to consummate an initial Business Combination up to two times, each by an additional three months (for a total of up to an additional six months from the closing of the Initial Public Offering), subject to the Sponsor contributing $0.10 per Unit to the Trust Account. Genesis Growth Tech Acquisition Corp.’s shareholders will not be entitled to vote on, or redeem their shares in connection with, any such extension. Pursuant to the terms of the amended and restated memorandum and articles of association, in order to extend the period of time to consummate an initial Business Combination in such a manner, the Sponsor must deposit $2,200,000, or up to $2,530,000 depending on the extent to which the underwriter’s over-allotment option is exercised, into the Trust Account on or prior to the date of the applicable deadline, for each three-month extension. The Sponsor has the option to accelerate its deposit of one or both halves of the up to $4,400,000 (or up to $5,060,000 depending on the extent to which the underwriter’s over-allotment option is exercised) at any time following the closing of the Initial Public Offering and prior to the consum
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: -allotment option is exercised, into the Trust Account on or prior to the date of the applicable deadline, for each three-month extension. The Sponsor has the option to accelerate its deposit of one or both halves of the up to $4,400,000 (or up to $5,060,000 depending on the extent to which the underwriter’s over-allotment option is exercised) at any time following the closing of the Initial Public Offering and prior to the consummation of the initial Business Combination with the same effect of extending the time the Company will have to consummate an initial Business Combination by three or six months, as applicable. F-8 Genesis Growth Tech Acquisition Corp.’s Sponsor, executive officers, directors and director nominees (the “initial shareholders”) agreed not to propose any amendment to the Amended and Restated Memorandum and Articles of Association (A) that would modify the substance or timing of the Company’s obligation to provide holders of the Class A ordinary shares the right to have their shares redeemed in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination within 12 months from the closing of the Initial
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: initial shareholders”) agreed not to propose any amendment to the Amended and Restated Memorandum and Articles of Association (A) that would modify the substance or timing of the Company’s obligation to provide holders of the Class A ordinary shares the right to have their shares redeemed in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination within 12 months from the closing of the Initial Public Offering, which is extendable at the Sponsor’s option to up to 18 months as described above or (B) with respect to any other provision relating to the rights of holders of the Class A ordinary shares, unless the Company provides the Public Shareholders with the opportunity to redeem their Class A ordinary shares upon approval of any such amendment at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest and other income earned on the funds held in the Trust Account and not previously released to the Company to pay its income taxes, if any, divided by the number of the then-outstanding Public Shares. If the Company is unable to complete a Business Comb
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Shareholders with the opportunity to redeem their Class A ordinary shares upon approval of any such amendment at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest and other income earned on the funds held in the Trust Account and not previously released to the Company to pay its income taxes, if any, divided by the number of the then-outstanding Public Shares. If the Company is unable to complete 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 10 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 and other income earned on the funds held in the Trust Account and not previously released to the Company to pay its income taxes, if any (less up to $100,000 of interest to pay dissolution expenses), 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text:  price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest and other income earned on the funds held in the Trust Account and not previously released to the Company to pay its income taxes, if any (less up to $100,000 of interest to pay dissolution expenses), 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 liquidation distributions, if any) and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the board of directors, liquidate and dissolve, 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. The Sponsor, officers and directors 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 or members of the Company’s management team acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: law to provide for claims of creditors and the requirements of other applicable law. The Sponsor, officers and directors 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 or members of the Company’s management team acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriter agreed to waive their rights to their deferred underwriting commission (see Note 5) held in the Trust Account in the event the Company does not complete a Business Combination within in the Combination Period and, in such event, such amount 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 residual assets remaining available for distribution (including Trust Account assets) will be only $10.15 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: in such event, such amount 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 residual assets remaining available for distribution (including Trust Account assets) will be only $10.15 per share initially held in the Trust Account. 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 vendor 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 amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriter 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriter 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. Genesis Growth Tech Acquisition Corp. 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 accounting firm), prospective target businesses or 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. Going Concern Consideration As of December 31, 2021, the Company had $2.3 million in cash and had a working capital of approximately $1.7 million. Genesis Growth Tech Acquisition Corp.’s
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: , service providers (except for the Company’s independent registered accounting firm), prospective target businesses or 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. Going Concern Consideration As of December 31, 2021, the Company had $2.3 million in cash and had a working capital of approximately $1.7 million. Genesis Growth Tech Acquisition Corp.’s liquidity needs prior to the consummation of the Initial Public Offering were satisfied through the payment of $25,000 from the Sponsor to cover for certain expenses on behalf of the Company in exchange for issuance of Founder Shares (as defined in Note 4) and a loan from the Sponsor of approximately $453,000 under the Note (as defined in Note 4). Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, members of the Company’s founding team or
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: loan from the Sponsor of approximately $453,000 under the Note (as defined in Note 4). Subsequent to the consummation of the Initial Public Offering, the Company’s liquidity has been satisfied through the net proceeds from the consummation of the Initial Public Offering and the Private Placement held outside of the Trust Account. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, members of the Company’s founding team or any of their affiliates may, but are not obligated to, loan the Company funds under the Working Capital Loans (as defined and described in Note 4) as needed. Based on the foregoing, management believes that the Company will have sufficient working capital and borrowing capacity from the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors to meet its needs through the consummation of a Business Combination. However, in connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the mandatory liquidation and subsequent dissolution raises
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors to meet its needs through the consummation of a Business Combination. However, in connection with the Company’s assessment of going concern considerations in accordance with FASB Accounting Standards Update (“ASU”) 2014-15, “Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern,” management has determined that the mandatory liquidation and subsequent dissolution raises substantial doubt about the Company’s ability to continue as a going concern. No adjustments have been made to the carrying amounts of assets or liabilities should the Company be required to liquidate after December 13, 2022. The financial statements do not include any adjustment that might be necessary if the Company is unable to continue as a going concern. F-9 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Emerging Growth Company The
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: be necessary if the Company is unable to continue as a going concern. F-9 NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). 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 auditor 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)(
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 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 auditor 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 which 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 an emerging growth 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 an election to opt out is irrevocable. Genesis Growth Tech Acquisition Corp. 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth 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 an election to opt out is irrevocable. Genesis Growth Tech Acquisition Corp. 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 the comparison of the Company’s financial statements with those of another public company that is neither an emerging growth company nor an emerging growth company that 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 financial statements in conformity with U.S. 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 financial statements and the reported amounts of expenses during the reporting period. Actual results could differ
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: an emerging growth company nor an emerging growth company that 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 financial statements in conformity with U.S. 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 financial statements and the reported amounts of expenses during the reporting period. Actual results could differ from those estimates. 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 Deposit Insurance Corporation coverage limit of $250,000. As of December 31, 2021, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Cash and Cash Equivalents Genesis Growth Tech Acquisition Corp. considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Genesis Growth Tech Acquisition Corp. had no cash equivalents as of December 31, 2021. Investments Held in the Trust Account Genesis Growth Tech Acquisition Corp.’s portfolio of investments held in
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 31, 2021, the Company has not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such accounts. Cash and Cash Equivalents Genesis Growth Tech Acquisition Corp. considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. Genesis Growth Tech Acquisition Corp. had no cash equivalents as of December 31, 2021. Investments Held in the Trust Account Genesis Growth Tech Acquisition Corp.’s portfolio of investments held in the Trust Account is comprised of U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or investments in money market funds that invest in U.S. government securities, or a combination thereof. Genesis Growth Tech Acquisition Corp.’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income from investments held in Trust Account in the accompanying statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Fair Value of Financial Instruments The
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: , or a combination thereof. Genesis Growth Tech Acquisition Corp.’s investments held in the Trust Account are classified as trading securities. Trading securities are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of these securities is included in income from investments held in Trust Account in the accompanying statement of operations. The estimated fair values of investments held in the Trust Account are determined using available market information. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements,” approximates the carrying amounts represented in the balance sheet due primarily to their short-term nature. F-10 Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers consist of: Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: markets or quoted prices for identical or similar instruments in markets that are not active; and Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. Derivative Financial Instruments Genesis Growth Tech Acquisition Corp. evaluates its equity-linked financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging” (“ASC 815”).  For derivative financial instruments that are classified as liabilities, the derivative instrument is initially recognized at fair value with subsequent changes in fair value recognized in the statements of operations each reporting period. Genesis Growth Tech Acquisition Corp. accounted for the 12,650,000 warrants included in the Units sold in the Initial Public Offering and the 8,875,000 Private Placement
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: qualify as embedded derivatives in accordance with ASC Topic 815, “Derivatives and Hedging” (“ASC 815”).  For derivative financial instruments that are classified as liabilities, the derivative instrument is initially recognized at fair value with subsequent changes in fair value recognized in the statements of operations each reporting period. Genesis Growth Tech Acquisition Corp. accounted for the 12,650,000 warrants included in the Units sold in the Initial Public Offering and the 8,875,000 Private Placement Warrants in accordance with the guidance contained in ASC 815. Such guidance provides that the warrants described above are not precluded from equity classification. Equity-classified contracts are initially measured at fair value (or allocated value).  Subsequent changes in fair value are not recognized as long as the contracts continue to be classified in equity. Offering Costs Genesis Growth Tech Acquisition Corp. complies with the requirements of FASB ASC 340-10-S99-1. Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: are not recognized as long as the contracts continue to be classified in equity. Offering Costs Genesis Growth Tech Acquisition Corp. complies with the requirements of FASB ASC 340-10-S99-1. Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the Initial Public Offering that were directly related to the Initial Public Offering. Offering costs were 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 were allocated between the Public Shares, Public Warrants, and Private Placement Warrants, based on a relative fair value basis, compared to total proceeds received. Additionally, at the Initial Public Offering, offering costs allocated to the Public Shares were charged against temporary equity and offering costs allocated to the Public Warrants, and Private Placement Warrants were charged against shareholders’ deficit. Deferred underwriting commissions are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. 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 ASC Topic
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Public Shares were charged against temporary equity and offering costs allocated to the Public Warrants, and Private Placement Warrants were charged against shareholders’ deficit. Deferred underwriting commissions are classified as non-current liabilities as their liquidation is not reasonably expected to require the use of current assets or require the creation of current liabilities. 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 ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) is classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares is classified as shareholders’ deficit. Genesis Growth Tech Acquisition Corp.’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of Initial Public Offering and December 31
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: features redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares is classified as shareholders’ deficit. Genesis Growth Tech Acquisition Corp.’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, as of Initial Public Offering and December 31, 2021, 25,300,000 Class A ordinary shares subject to possible redemption is presented at redemption value as temporary equity, outside of the shareholders’ deficit section of the Company’s balance sheet. Under ASC 480-10-S99, the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount. The change in the carrying value of redeemable shares of Class 
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: the Company has elected to recognize changes in the redemption value immediately as they occur and adjust the carrying value of the security to equal the redemption value at the end of each reporting period. This method would view the end of the reporting period as if it were also the redemption date for the security. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount. The change in the carrying value of redeemable shares of Class A ordinary shares is treated as a deemed dividend, which results in charges against additional paid-in capital and accumulated deficit. The Class A ordinary shares subject to possible redemption reflected on the balance sheet is reconciled on the following table: Gross proceeds from Initial Public Offering 253,000,000 Less: Proceeds allocated to Public Warrants (9,740,500 Offering costs allocated to Class A ordinary shares subject to possible redemption (20,286,042 Plus: Accretion on Class A ordinary shares subject to possible redemption amount 33,821,542 Class A ordinary shares subject to possible redemption 256,795,000 F-11 Net Loss Per Ordinary Share The Company complies with
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Offering 253,000,000 Less: Proceeds allocated to Public Warrants (9,740,500 Offering costs allocated to Class A ordinary shares subject to possible redemption (20,286,042 Plus: Accretion on Class A ordinary shares subject to possible redemption amount 33,821,542 Class A ordinary shares subject to possible redemption 256,795,000 F-11 Net Loss Per Ordinary Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share.” Genesis Growth Tech Acquisition Corp. has two classes of shares, which are referred to as Class A ordinary shares and Class B ordinary shares. Income and losses are shared pro rata between the two classes of shares. Net loss per ordinary share is calculated by dividing the net loss by the weighted average shares of ordinary shares outstanding for the respective period. Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. Genesis Growth Tech Acquisition Corp. has considered the effect of Class B ordinary shares that were excluded from the weighted average number of basic shares outstanding as they were contingent on the exercise of Over-allotment Option
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: of shares. Net loss per ordinary share is calculated by dividing the net loss by the weighted average shares of ordinary shares outstanding for the respective period. Net loss per ordinary share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period, excluding ordinary shares subject to forfeiture. Genesis Growth Tech Acquisition Corp. has considered the effect of Class B ordinary shares that were excluded from the weighted average number of basic shares outstanding as they were contingent on the exercise of Over-allotment Option by the underwriter. Though the contingency was satisfied, the Company had losses for the period from March 17, 2021 (inception) through December 31, 2021. As such these shares were not included in the weighted average number as their inclusion would be anti-dilutive under the treasury stock method. At December 31, 2021, the Company did not have any dilutive securities and 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 loss per share is the same as basic loss per share for the periods presented. The calculation of diluted net loss does not consider the effect of the warrants underlying the Units sold in the
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: would be anti-dilutive under the treasury stock method. At December 31, 2021, the Company did not have any dilutive securities and 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 loss per share is the same as basic loss per share for the periods presented. The calculation of diluted net loss does not consider the effect of the warrants underlying the Units sold in the Initial Public Offering (including the consummation of the Over-allotment) and the private placement warrants to purchase an aggregate of 21,525,000 shares of Class A ordinary shares in the calculation of diluted loss per share, because their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net loss per share is the same as basic net loss per share for the period from March 17, 2021 (inception) through December 31, 2021. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary shares: For the Period from March 17, 2021 (inception) through December
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: -dilutive under the treasury stock method. As a result, diluted net loss per share is the same as basic net loss per share for the period from March 17, 2021 (inception) through December 31, 2021. The table below presents a reconciliation of the numerator and denominator used to compute basic and diluted net loss per share for each class of ordinary shares: For the Period from March 17, 2021 (inception) through December 31, 2021 Class A Class B Basic and diluted net income per ordinary share: Numerator: Allocation of net loss before accretion income (29,698 (79,693 Accretion of Class A ordinary shares subject to redemption value 33,821,542 Net income (loss) 33,791,844 (79,693 Denominator: Basic and diluted weighted average ordinary shares outstanding 1,566,552 4,203,707 Basic and diluted net income (loss) per ordinary share 21.57 (0.02 Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statements recognition and measurement of tax positions taken or
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 33,821,542 Net income (loss) 33,791,844 (79,693 Denominator: Basic and diluted weighted average ordinary shares outstanding 1,566,552 4,203,707 Basic and diluted net income (loss) per ordinary share 21.57 (0.02 Income Taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statements 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. Genesis Growth Tech Acquisition Corp.’s management determined that the Cayman Islands is the Company’s major tax jurisdiction. Genesis Growth Tech Acquisition Corp. recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2021, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. Genesis Growth Tech Acquisition Corp. 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2021, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. Genesis Growth Tech Acquisition Corp. 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 of America. As such, the Company’s tax provision was zero for the period presented. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman Islands income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. Genesis Growth Tech Acquisition Corp.’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. Recent Accounting Pronouncements The Company’s management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Cayman Islands income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. Genesis Growth Tech Acquisition Corp.’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next 12 months. Recent Accounting Pronouncements The Company’s management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements. F-12 NOTE 3 — INITIAL PUBLIC OFFERING On December 13, 2021, the Company consummated its Initial Public Offering of 22,000,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units being offered, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $220.0 million, and incurring offering costs of approximately $19.0 million, of which $12.1 million was for deferred underwriting fees. On December 21, 2021, the underwriters pursuant to the full exercise of the over-allotment option, purchased an 3,300,000
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: to the Class A ordinary shares included in the Units being offered, the “Public Shares”), at $10.00 per Unit, generating gross proceeds of $220.0 million, and incurring offering costs of approximately $19.0 million, of which $12.1 million was for deferred underwriting fees. On December 21, 2021, the underwriters pursuant to the full exercise of the over-allotment option, purchased an 3,300,000 Units. The over-allotment units were sold at the offering price of $10.00 per Unit, generating additional gross proceeds to the Company of $33.0 million. Genesis Growth Tech Acquisition Corp. incurred additional offering costs of approximately $2.1 million in connection with the over-allotment, of which approximately $1.8 million was for deferred underwriting commissions. Each Unit consists of one Class A ordinary share, par value $0.0001 per share, and one-half of one redeemable warrant (each, a “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 6). NOTE 4
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: -allotment, of which approximately $1.8 million was for deferred underwriting commissions. Each Unit consists of one Class A ordinary share, par value $0.0001 per share, and one-half of one redeemable warrant (each, a “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 6). NOTE 4 — RELATED PARTY TRANSACTIONS Founder Shares On May 26, 2021, the Sponsor paid $25,000, or approximately $0.003 per share, to cover certain expenses in consideration for 7,187,500 Class B ordinary shares, par value $0.0001 per share (the “Founder Shares”). On September 20, 2021, the Sponsor surrendered an aggregate of 1,437,500 Class B ordinary shares to the Company’s capital for no consideration, and on December 8, 2021, the Sponsor effected a share capitalization, resulting in the Sponsor holding an aggregate of 6,325,000 Class B ordinary shares. In December 2021, the Sponsor transferred to
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ordinary shares, par value $0.0001 per share (the “Founder Shares”). On September 20, 2021, the Sponsor surrendered an aggregate of 1,437,500 Class B ordinary shares to the Company’s capital for no consideration, and on December 8, 2021, the Sponsor effected a share capitalization, resulting in the Sponsor holding an aggregate of 6,325,000 Class B ordinary shares. In December 2021, the Sponsor transferred to Nomura Securities International, Inc. (“Nomura”), the underwriter of the Initial Public Offering, an aggregate of 474,375 Founder Shares at the Sponsor’s original purchase price of $1,500, subject to forfeiture by Nomura if the Initial Public Offering is terminated or if Nomura is not the underwriter of the Initial Public Offering. As a result, the Sponsor holds 5,850,625 Founder Shares and Nomura holds 474,375 Founder Shares. Up to 825,000 Founder Shares were subject to forfeiture to the extent that the over-allotment option is not exercised in full by the underwriter, so that the Founder Shares will represent 20.0% of the Company’s issued and out-standing shares
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: is terminated or if Nomura is not the underwriter of the Initial Public Offering. As a result, the Sponsor holds 5,850,625 Founder Shares and Nomura holds 474,375 Founder Shares. Up to 825,000 Founder Shares were subject to forfeiture to the extent that the over-allotment option is not exercised in full by the underwriter, so that the Founder Shares will represent 20.0% of the Company’s issued and out-standing shares after the Initial Public Offering. On December 21, 2021, the underwriters fully exercised the over-allotment option to purchase an additional 3,300,000 Units. As a result, the 825,000 Founder Shares were no longer subject to forfeiture. The Company determined that the excess of the fair value of the Founder Shares acquired by Nomura from the Sponsor over the price paid by Nomura should be recognized as an offering cost by the Company in accordance with SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of Offerings.” Genesis Growth Tech Acquisition Corp. estimated the fair value of the Founder Shares sold to Nomura to be $8.30 per share or an aggregate of
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: subject to forfeiture. The Company determined that the excess of the fair value of the Founder Shares acquired by Nomura from the Sponsor over the price paid by Nomura should be recognized as an offering cost by the Company in accordance with SEC Staff Accounting Bulletin (“SAB”) Topic 5A, “Expenses of Offerings.” Genesis Growth Tech Acquisition Corp. estimated the fair value of the Founder Shares sold to Nomura to be $8.30 per share or an aggregate of approximately $3.9 million, based on third-party transactions in the Sponsor’s equity interests. Accordingly, the additional offering cost is allocated to the separable financial instruments issued in the Initial Public Offering on a relative fair value basis, compared to total proceeds received. The allocated portion of the additional offering cost associated with the Class A ordinary shares was charged to the carrying value of Class A ordinary shares subject to possible redemption upon the completion of the Initial Public Offering. Private Placement Warrants Each warrant is exercisable to purchase one Class A ordinary share at $11.50 per share. A portion of the proceeds from the Private Placement Warrants was added to the proceeds from the Initial Public Offering held in the Trust Account. If
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: The allocated portion of the additional offering cost associated with the Class A ordinary shares was charged to the carrying value of Class A ordinary shares subject to possible redemption upon the completion of the Initial Public Offering. Private Placement Warrants Each warrant is exercisable to purchase one Class A ordinary share at $11.50 per share. A portion of the proceeds from the Private Placement Warrants was 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 Private Placement Warrants will expire worthless. The Sponsor and the Company’s officers and directors will agree, subject to limited exceptions, not to transfer, assign or sell any of their Private Placement Warrants until 30 days after the completion of the initial Business Combination. Promissory Note — Related Party The Sponsor agreed to loan the Company up to $500,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note, dated on May 26, 2021, and was later amended on October 26, 2021, (the “Note”). This loan is non-interest bearing and payable on the earlier of March
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Warrants until 30 days after the completion of the initial Business Combination. Promissory Note — Related Party The Sponsor agreed to loan the Company up to $500,000 to cover expenses related to the Initial Public Offering pursuant to a promissory note, dated on May 26, 2021, and was later amended on October 26, 2021, (the “Note”). This loan is non-interest bearing and payable on the earlier of March 31, 2022, or the completion of the Initial Public Offering. As of Initial Public Offering, the Company borrowed approximately $453,000 under the Note and was outstanding. In December 2021, subsequent to the Initial Public Offering, the Company paid $200,000 towards the Note and also offset $25,000 receivable related to the private placement against the Note. As a result, as of December 31, 2021, the Company had approximately $228,000 outstanding balance on the Note, due upon demand. In March 2022, the Company repaid the remaining balance of the Note to the Sponsor. F-13 Working Capital Loans In addition, in order to finance transaction costs in connection
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 200,000 towards the Note and also offset $25,000 receivable related to the private placement against the Note. As a result, as of December 31, 2021, the Company had approximately $228,000 outstanding balance on the Note, due upon demand. In March 2022, the Company repaid the remaining balance of the Note to the Sponsor. F-13 Working Capital Loans In addition, 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 (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to it. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: would repay the Working Capital Loans out of the proceeds of the Trust Account released to it. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1.5 million of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $1.00 per warrant. The 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 December 31, 2021, the Company had no borrowings under the Working Capital Loans. Administrative Support Agreement On December 8, 2021, the Company entered into an agreement with the Sponsor, pursuant to which the Company agreed to reimburse the Sponsor for office space, secretarial and administrative services provided to the Company in the amount
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. As of December 31, 2021, the Company had no borrowings under the Working Capital Loans. Administrative Support Agreement On December 8, 2021, the Company entered into an agreement with the Sponsor, pursuant to which the Company agreed to reimburse the Sponsor for office space, secretarial and administrative services provided to the Company in the amount of $10,000 per month through the earlier of the consummation of the initial Business Combination and the Company’s liquidation. For the period from March 17, 2021 (inception) through December 31, 2021, the Company incurred and accrued expenses of $10,000 under this agreement. NOTE 5 — COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) were entitled to registration rights pursuant to a registration and shareholder rights agreement signed upon
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: expenses of $10,000 under this agreement. NOTE 5 — COMMITMENTS AND CONTINGENCIES Registration Rights The holders of the Founder Shares, Private Placement Warrants and any warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) were entitled to registration rights pursuant to a registration and shareholder rights agreement signed upon the effective date of the Initial Public Offering. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company registers such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the Company’s completion of the initial Business Combination. However, the registration and shareholder 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 lock-up periods with respect to such securities. Genesis Growth Tech Acquisition Corp. will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriter was entitled to an underwriting discount of $0.10 per Unit,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: to the Company’s completion of the initial Business Combination. However, the registration and shareholder 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 lock-up periods with respect to such securities. Genesis Growth Tech Acquisition Corp. will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriter was entitled to an underwriting discount of $0.10 per Unit, or $2.5 million in the aggregate, paid upon the closing of the Initial Public Offering (including over-allotment). In addition, $0.55 per unit, or $13.9 million in the aggregate, will be payable to the underwriter for deferred underwriting commissions. The deferred fee will become payable to the underwriter 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. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on its financial statements and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: writer for deferred underwriting commissions. The deferred fee will become payable to the underwriter 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. Risks and Uncertainties Management is currently evaluating the impact of the COVID-19 pandemic on its financial statements and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position, the results of 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. In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy are not determinable as of the date of these financial statements. The specific impact on the Company's financial condition, results of operations, and cash flows is also not determinable as of the date of these financial
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy are not determinable as of the date of these financial statements. The specific impact on the Company's financial condition, results of operations, and cash flows is also not determinable as of the date of these financial statements. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements, which have not previously been disclosed within the financial statements. F-14 NOTE 6 — SHAREHOLDERS’ DEFICIT Preference Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 5,000,000 preference shares, with a par value of $0.0001 per share, and such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of December 31, 2021, there were no preference shares issued or outstanding. Class A Ordinary Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 500,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: IT Preference Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 5,000,000 preference shares, with a par value of $0.0001 per share, and such designations, voting and other rights and preferences as may be determined from time to time by the Company’s board of directors. As of December 31, 2021, there were no preference shares issued or outstanding. Class A Ordinary Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 500,000,000 Class A ordinary shares with a par value of $0.0001 per share. As of December 31, 2021, there were 25,300,000 Class A ordinary shares issued and outstanding, all of which were subject to possible redemption and were classified outside of permanent equity in the accompanying balance sheet. Class B Ordinary Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 50,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders are entitled to one vote for each Class B ordinary share. As of December 31, 2021, there were 6,325,000 Class B ordinary shares issued and outstanding, which amounts
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: possible redemption and were classified outside of permanent equity in the accompanying balance sheet. Class B Ordinary Shares — Genesis Growth Tech Acquisition Corp. is authorized to issue 50,000,000 Class B ordinary shares with a par value of $0.0001 per share. Holders are entitled to one vote for each Class B ordinary share. As of December 31, 2021, there were 6,325,000 Class B ordinary shares issued and outstanding, which amounts have been retroactively restated to reflect the share surrender on September 20, 2021, and the share capitalization on December 8, 2021, as discussed in Note 4. Holders of the Class A ordinary shares and holders of the Class B ordinary shares will vote together as a single class on all matters submitted to a vote of the Company’s shareholders, except as required by law or stock exchange rule; provided that only holders of the Class B ordinary shares have the right to vote on the appointment of the Company’s directors prior to the initial Business Combination. The Class B ordinary shares will automatically convert into Class A ordinary shares (which such Class A ordinary shares delivered upon conversion will not have redemption
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: B ordinary shares will vote together as a single class on all matters submitted to a vote of the Company’s shareholders, except as required by law or stock exchange rule; provided that only holders of the Class B ordinary shares have the right to vote on the appointment of the Company’s directors prior to the initial Business Combination. The Class B ordinary shares will automatically convert into Class A ordinary shares (which such Class A ordinary shares delivered upon conversion will not have redemption rights or be entitled to liquidating distributions from the Trust Account if the Company does not consummate an initial Business Combination) at the time of the Company’s initial Business Combination or earlier at the option of the holders thereof at a ratio such that the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of our Initial Public Offering, plus (ii) the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, on an as-converted basis, 20% of the sum of (i) the total number of ordinary shares issued and outstanding upon completion of our Initial Public Offering, plus (ii) the total number of Class A ordinary shares issued or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination, excluding any Class A ordinary shares, or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, deemed issued, or to be issued, to any seller in the initial Business Combination and any private placement warrants issued to the sponsor, its affiliates or any member of the Company’s management team upon conversion of working capital loans (if any). In no event will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one-to-one. Warrants — The Public Warrants will become exercisable at $11.50 per share 30 days after the completion of a Business Combination; provided that the Company has an
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Combination and any private placement warrants issued to the sponsor, its affiliates or any member of the Company’s management team upon conversion of working capital loans (if any). In no event will the Class B ordinary shares convert into Class A ordinary shares at a rate of less than one-to-one. Warrants — The Public Warrants will become exercisable at $11.50 per share 30 days after the completion of a Business Combination; provided that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). Genesis Growth Tech Acquisition Corp. has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants. Genesis Growth Tech Acquisition Corp. will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of the initial Business Combination and to
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: from registration under the Securities Act). Genesis Growth Tech Acquisition Corp. has agreed that as soon as practicable, but in no event later than 15 business days after the closing of the initial Business Combination, the Company will use commercially reasonable efforts to file with the SEC a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants. Genesis Growth Tech Acquisition Corp. will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of the initial Business Combination and to maintain the effectiveness of such registration statement, and a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreements; provided that if the Company’s 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 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 the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. F-15 The warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The exercise price and number of shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend or recapitalization, reorganization, merger or consolidation. 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 the initial 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
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: certain circumstances including in the event of a share dividend or recapitalization, reorganization, merger or consolidation. 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 the initial 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 Company’s Sponsor or their affiliates, without taking into account any Founder Shares held by the Company’s Sponsor or such affiliates, as applicable, prior to such issuance (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of the initial Business Combination on the date of the consummation of the initial Business Combination (net of redemptions), and (z) the volume weighted average trading price of the Company’s Class A ordinary shares during the 20 trading day period starting on the trading day prior to the day on which the Company consummates its initial Business Combination (such price, the “Market Value”) is below $9.20 per share, then 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, the $18.00 per share redemption trigger price described below under “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 180% of the higher of the Market Value and the Newly Issued Price. Except as described below, the Private Placement Warrants are identical to those of the warrants being sold
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price described below under “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 180% of the higher of the Market Value and the Newly Issued Price. Except as described below, the Private Placement Warrants are identical to those of the warrants being sold as part of the Units in the Initial Public Offering. The Private Placement Warrants (including the Class A ordinary shares issuable upon exercise of the Private Placement Warrants) will not be transferable, assignable or salable until 30 days after the completion of the initial Business Combination and they will not be redeemable by the Company. Holders of the Company’s private placement warrants have the option to exercise the Private Placement Warrants on a cashless basis. Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $18.00 Once the warrants become exercisable, the Company may call the Public Warrants for redemption (except with respect to the Private Placement Warrants): in whole and
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: initial Business Combination and they will not be redeemable by the Company. Holders of the Company’s private placement warrants have the option to exercise the Private Placement Warrants on a cashless basis. Redemption of Warrants When the Price per Class A Ordinary Share Equals or Exceeds $18.00 Once the warrants become exercisable, the Company may call the Public Warrants for redemption (except with respect to the Private Placement Warrants): in whole and not in part; at a price of $0.01 per warrant; upon a minimum of 30 days’ prior written notice of redemption; and if, and only if, the closing price of the Class A ordinary shares equals or exceeds $18.00 per share for any 20 trading days within a 30-trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreements. Additionally, in no event will the Company be required to net cash settle any Warrants
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 00 per share for any 20 trading days within a 30-trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreements. Additionally, in no event will the Company be required to net cash settle any Warrants. If the Company is unable to complete the initial Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. NOTE 7 - Fair Value Measurements Genesis Growth Tech Acquisition Corp. determines the level in the fair value hierarchy within which each fair value measurement falls based on the lowest level input that is significant to the fair value measurement and performs an analysis of the assets and liabilities at each reporting period end. The following table presents information about the Company’s assets that are measured at fair value on
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. NOTE 7 - Fair Value Measurements Genesis Growth Tech Acquisition Corp. determines the level in the fair value hierarchy within which each fair value measurement falls based on the lowest level input that is significant to the fair value measurement and performs an analysis of the assets and liabilities at each reporting period end. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2021, and indicates the fair value hierarchy of the valuation techniques that the Company utilized to determine such fair value: Description Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – Money Market Fund 256,795,678 Level 1 assets include investments in a money market fund that invest solely in U.S. Treasury securities. Genesis Growth Tech Acquisition Corp. uses inputs such as actual trade data, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of its investments. Transfers to/from Levels 1, 2,
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Level 2) Significant Other Unobservable Inputs (Level 3) Assets: Investments held in Trust Account – Money Market Fund 256,795,678 Level 1 assets include investments in a money market fund that invest solely in U.S. Treasury securities. Genesis Growth Tech Acquisition Corp. uses inputs such as actual trade data, quoted market prices from dealers or brokers, and other similar sources to determine the fair value of its investments. Transfers to/from Levels 1, 2, and 3 are recognized at the beginning of the reporting period. There were no transfers to/from Levels 1, 2, and 3 during the period from March 17, 2021 (inception) through December 31, 2021. NOTE 8 — Subsequent Events Genesis Growth Tech Acquisition Corp. evaluated subsequent events and transactions that occurred through the date the financial statements were available to be issued. Based upon this review, except for as noted in Note 4 – Promissory note – related party, the Company did not identify any subsequent events that would have required adjustments or disclosure in the financial statements. F-16 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. None. Item 
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 8 — Subsequent Events Genesis Growth Tech Acquisition Corp. evaluated subsequent events and transactions that occurred through the date the financial statements were available to be issued. Based upon this review, except for as noted in Note 4 – Promissory note – related party, the Company did not identify any subsequent events that would have required adjustments or disclosure in the financial statements. F-16 Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure. None. Item 9A. Controls and Procedures. Disclosure Controls and Procedures Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in company reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure. As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed in company reports filed or submitted under the Exchange Act is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions regarding required disclosure. As required by Rules 13a-15 and 15d-15 under the Exchange Act, our Chief Executive Officer and Chief Financial Officer carried out an evaluation of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2021. Based upon their evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act) were effective. Management’s Annual Report on Internal Controls over Financial Reporting This Annual Report on Form 10-K does not include a report of management’s assessment regarding internal control over financial reporting or an attestation report of our registered public accounting firm due to a transition period established by rules of the SEC for newly public companies. Internal Control over Financial Reporting During the most recently completed fiscal quarter
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: a-15(e) and 15d-15(e) under the Exchange Act) were effective. Management’s Annual Report on Internal Controls over Financial Reporting This Annual Report on Form 10-K does not include a report of management’s assessment regarding internal control over financial reporting or an attestation report of our registered public accounting firm due to a transition period established by rules of the SEC for newly public companies. Internal Control over Financial Reporting During the most recently completed fiscal quarter, there has been no change in our internal control over financial reporting that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. Item 9B. Other Information. None. Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections. Not applicable. 62 PART III Item 10. Directors, Executive Officers and Corporate Governance. Our current officers and directors are as follows: Name Age Position Eyal Perez 37 Chairman of the Board, Chief Executive Officer and Chief Financial Officer Michael Lahyani 41 Co-Executive Chairman of the Board, Chief Strategy Officer and President Simon Baker 55 Co-Executive Chairman of the Board, Chief Operating
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Prevent Inspections. Not applicable. 62 PART III Item 10. Directors, Executive Officers and Corporate Governance. Our current officers and directors are as follows: Name Age Position Eyal Perez 37 Chairman of the Board, Chief Executive Officer and Chief Financial Officer Michael Lahyani 41 Co-Executive Chairman of the Board, Chief Strategy Officer and President Simon Baker 55 Co-Executive Chairman of the Board, Chief Operating Officer and Executive Head of M&A Pierre-Etienne Lallia 45 Director Massimo Prelz-Oltramonti 67 Director Cem Habib 48 Director Eyal Perez, a member and Chairman of our Board of Directors, our Chief Executive Officer and our Chief Financial Officer, is currently the Principal and Founder of Genesis Advisors. Mr. Perez began his career at Bedrock Advisors as a research analyst and portfolio manager running investment portfolios in excess of $3 billion across multiple asset classes. He rose to the level of Executive Vice President and founded Bedrock Group’s asset management arm while driving and overseeing significant growth across the firm’s alternative asset management activities. In this capacity, he oversaw several
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Board of Directors, our Chief Executive Officer and our Chief Financial Officer, is currently the Principal and Founder of Genesis Advisors. Mr. Perez began his career at Bedrock Advisors as a research analyst and portfolio manager running investment portfolios in excess of $3 billion across multiple asset classes. He rose to the level of Executive Vice President and founded Bedrock Group’s asset management arm while driving and overseeing significant growth across the firm’s alternative asset management activities. In this capacity, he oversaw several significant technology-focused pre-IPO investments, including Snapchat (IPO in March 2017), Dropbox (IPO in March 2018), Hortonworks (IPO in December 2014; merger with Cloudera in January 2019) and later-stage investments, including Adyen (IPO in June 2018) and Slack (IPO in June 2019, acquisition by Salesforce in July 2021). After Bedrock Advisors, Mr. Perez founded Genesis Advisors, a hedge fund advisory and seeding firm focusing on special situation investing, alternative asset management and growth equity. At Genesis Advisors, Mr. Perez has raised $1.5 billion in capital from prominent alternative asset allocators acting as Sponsor of various investment vehicles over a five
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ments, including Adyen (IPO in June 2018) and Slack (IPO in June 2019, acquisition by Salesforce in July 2021). After Bedrock Advisors, Mr. Perez founded Genesis Advisors, a hedge fund advisory and seeding firm focusing on special situation investing, alternative asset management and growth equity. At Genesis Advisors, Mr. Perez has raised $1.5 billion in capital from prominent alternative asset allocators acting as Sponsor of various investment vehicles over a five year period. As a prolific proponent of liquid alternatives, he also structured and seeded the first alternative Undertakings for the Collective Investment in Transferable Securities (“UCITS”) vehicle for each of TCW Group and Advent Capital Management. Through his extensive network, Mr. Perez has cultivated deep relationships with unique pockets of institutional capital that have shown an appetite to invest across the entire capital structure continuum, from the front-end IPO to later stage PIPE transactions. Mr. Perez holds a Bachelor of Science in Business Administration from HEC Geneva, a Master of Science in Finance from the University of Geneva and is a Chartered Alternative Investment Analyst (“CAIA®”) Charterholder. We believe that Mr. Perez is qualified to serve as a director due to his
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Perez has cultivated deep relationships with unique pockets of institutional capital that have shown an appetite to invest across the entire capital structure continuum, from the front-end IPO to later stage PIPE transactions. Mr. Perez holds a Bachelor of Science in Business Administration from HEC Geneva, a Master of Science in Finance from the University of Geneva and is a Chartered Alternative Investment Analyst (“CAIA®”) Charterholder. We believe that Mr. Perez is qualified to serve as a director due to his significant public market experience in sourcing, structuring, fundraising and investing. Michael Lahyani, a member and Co-Executive Chairman of our Board of Directors, our Chief Strategy Officer and our President, is the founder and Chief Executive Officer of Property Finder, the first and leading digital real estate and classifieds portal in MENA. Mr. Lahyani also serves as the Chairman of the Board of Directors of Dubicars.com and as a member of the Board of Directors of Hosco.com, Zingat.com and Foxstone.ch, all of which operate in the Consumer Internet industry. Mr. Lahyani began his career at PricewaterhouseCoopers in Geneva, Switzerland in 2002. In 2005, Mr
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: first and leading digital real estate and classifieds portal in MENA. Mr. Lahyani also serves as the Chairman of the Board of Directors of Dubicars.com and as a member of the Board of Directors of Hosco.com, Zingat.com and Foxstone.ch, all of which operate in the Consumer Internet industry. Mr. Lahyani began his career at PricewaterhouseCoopers in Geneva, Switzerland in 2002. In 2005, Mr. Lahyani founded Property Finder in Dubai and competed against major newspaper Gulf News, which maintained a dominant position within the real estate classifieds space in the region. In 2007, Mr. Lahyani sold a 51% interest in Property Finder to the ASX-listed REA Group, after which he remained CEO and pivoted the business model towards online channels, creating the first digital real estate marketplace in the MENA region. In 2009, during the Global Financial Crisis, Mr. Lahyani bought out REA Group’s interest in Property Finder and became the sole owner of Property Finder. He eventually led the company to become the number one destination for real estate listings, overtaking Gulf News and well-funded online competitor Dub
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ASX-listed REA Group, after which he remained CEO and pivoted the business model towards online channels, creating the first digital real estate marketplace in the MENA region. In 2009, during the Global Financial Crisis, Mr. Lahyani bought out REA Group’s interest in Property Finder and became the sole owner of Property Finder. He eventually led the company to become the number one destination for real estate listings, overtaking Gulf News and well-funded online competitor Dubizzle, which is backed by Euronext-listed Naspers Ltd, a global internet and entertainment group. Mr. Lahyani then helped drive Property Finder’s expansion into Qatar, Bahrain, Egypt, Saudi Arabia and Turkey through organic and inorganic channels. Mr. Lahyani closed a total of five strategic acquisitions, securing the number one position in four of the six markets in which Property Finder operates. In 2019, Mr. Lahyani raised $120 million for Property Finder from General Atlantic at an enterprise valuation of nearly $500 million and is on track to continue growing revenues greater than 30% annually. Property Finder today is EBITDA positive and employs over 450 professionals, including former senior executives from Facebook, Google, Pepsi, P&
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: ani closed a total of five strategic acquisitions, securing the number one position in four of the six markets in which Property Finder operates. In 2019, Mr. Lahyani raised $120 million for Property Finder from General Atlantic at an enterprise valuation of nearly $500 million and is on track to continue growing revenues greater than 30% annually. Property Finder today is EBITDA positive and employs over 450 professionals, including former senior executives from Facebook, Google, Pepsi, P&G and McKinsey & Company. Property Finder has been named Arabian Business Start-Up ‘SME of the Year’, SME ‘Online Business of the Year’, the winner of the Frost & Sullivan Middle East Customer Value award and winner/placing in ‘Dubai SME 100’. 63 Mr. Lahyani is also a limited partner in General Atlantic, Sprints Capital and BECO Capital, giving him unique access to their portfolio companies and Founders. Additionally, Mr. Lahyani invests in startup technology companies directly or through Merro, an investment vehicle he co-founded with two partners that invests in online marketplace businesses globally. Mr. Lahyani co-invested alongside General Atlantic when they acquired Hemnet, a propt
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: 100’. 63 Mr. Lahyani is also a limited partner in General Atlantic, Sprints Capital and BECO Capital, giving him unique access to their portfolio companies and Founders. Additionally, Mr. Lahyani invests in startup technology companies directly or through Merro, an investment vehicle he co-founded with two partners that invests in online marketplace businesses globally. Mr. Lahyani co-invested alongside General Atlantic when they acquired Hemnet, a proptech company that recently conducted an IPO on the Nasdaq Stockholm stock exchange, and, more recently, Fresha, a well-funded beauty and wellness booking platform and marketplace. Mr. Lahyani was also an early investor in Quinto Andar, a leading rental platform in Brazil recently valued at $4 billion, and Kitopi, a managed cloud kitchen platform in the United Arab Emirates that raised $400 million in July 2021. Mr. Lahyani is a regular speaker at the Harvard Business Conference and the first Endeavor Entrepreneur of the UAE Chapter, a non-profit organization that supports entrepreneurship. He was awarded Middle East CEO of the year in 2016 by CEO Magazine. Mr. Lahyani holds a Bachelor and Master in Business Administration
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Brazil recently valued at $4 billion, and Kitopi, a managed cloud kitchen platform in the United Arab Emirates that raised $400 million in July 2021. Mr. Lahyani is a regular speaker at the Harvard Business Conference and the first Endeavor Entrepreneur of the UAE Chapter, a non-profit organization that supports entrepreneurship. He was awarded Middle East CEO of the year in 2016 by CEO Magazine. Mr. Lahyani holds a Bachelor and Master in Business Administration in Finance from HEC Lausanne. We believe that Mr. Lahyani is qualified to serve as a director due to his significant leadership experience, operating experience and investment experience. Simon Baker, a member and Co-Executive Chairman of our Board of Directors, our Chief Operating Officer and our Executive Head of M&A, has over 20 years of experience in operating, advising and investing in both private and listed online classifieds and marketplace companies. Mr. Baker is currently the Chairman of the Board of Directors of the ASX-listed PropTech Group Limited, a proptech company, and oversaw the listing of the company on the ASX in November 2020 and the more than 400% growth of its share price by April
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: Directors, our Chief Operating Officer and our Executive Head of M&A, has over 20 years of experience in operating, advising and investing in both private and listed online classifieds and marketplace companies. Mr. Baker is currently the Chairman of the Board of Directors of the ASX-listed PropTech Group Limited, a proptech company, and oversaw the listing of the company on the ASX in November 2020 and the more than 400% growth of its share price by April 2021. Mr. Baker is also a director of Cian plc, a leading internet classifieds platform in Russia. He is currently an investor in 20 online marketplace and classifieds companies and an advisor to several other market leading marketplace businesses. Mr. Baker was formerly the Chief Executive Officer and Managing Director of the ASX-listed REA Group, a proptech company, from 2001 through 2008. During his tenure at the REA Group, revenue increased from AUD$3.8 million in FY 2001 to AUD$155.6 million in FY 2008, EBITDA increased from a loss of AUD$6.2 million in FY 2001 to an EBITDA profit of AUD
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: formerly the Chief Executive Officer and Managing Director of the ASX-listed REA Group, a proptech company, from 2001 through 2008. During his tenure at the REA Group, revenue increased from AUD$3.8 million in FY 2001 to AUD$155.6 million in FY 2008, EBITDA increased from a loss of AUD$6.2 million in FY 2001 to an EBITDA profit of AUD$36.6 million in FY 2008, and the share price increased from AUD$0.08 in August 2001 to a high of AUD$7.44 in November 2007. Simon was also an early investor in and the Chairman of the Board of Directors of the Mitula Group, an online classifieds company. He oversaw the growth of the business, its listing on the ASX and its eventual sale to the TSE-listed Lifull Co. Ltd, a Japanese proptech company, for AUD$183 million. Mr. Baker was Director and Chairman of ASX-listed iProperty Group Limited from 2009 to 2012. During his tenure, he oversaw the growth of the business from a
YOU are a financial analyst. You are reading a report of a company. The report is about the company's financial status. Source: cik:1865697 ticker:GGAA name:Genesis Growth Tech Acquisition Corp. exchange:Nasdaq filing_type:10-K Text: of Directors of the Mitula Group, an online classifieds company. He oversaw the growth of the business, its listing on the ASX and its eventual sale to the TSE-listed Lifull Co. Ltd, a Japanese proptech company, for AUD$183 million. Mr. Baker was Director and Chairman of ASX-listed iProperty Group Limited from 2009 to 2012. During his tenure, he oversaw the growth of the business from a share price of AUD$0.08 in December 2009 to a high of AUD$1.30 in April 2012. Mr. Baker was also an angel investor in and long-term advisor to Brazilian online real estate marketplace VivaReal, which merged with Zap to create GrupoZap, a diversified proptech company, and was eventually sold to OLX Brazil, an operator of an online classifieds platform, for R$2.9 billion. Mr. Baker holds a Bachelor of Science with a major in Computer Science from Monash University and a Master of Business Administration from the Melbourne Business School. We believe that Mr. Baker is qualified to serve as a director due to his extensive operating, advising and investing experience. Pierre-E