Summary Of Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2022

At March 31, 2022 and December 31, 2021, the Class A common stock reflected in the condensed balance sheets are reconciled in the following table:


Gross proceeds	$	345,000,000
Less:
Proceeds allocated to Public Warrants	$	(10,199,983	)
Class A common stock issuance costs		(19,021,953	)
Plus:
Remeasurement of carrying value to redemption value	$	29,221,936

Class A common stock subject to possible redemption	$	345,000,000

The following table reflects the calculation of basic and diluted net income (loss)

per

common share (in dollars, except per share amounts):


	Three Months Ended March 31, 2022				Three Months Ended March 31, 2021
	Class A		Class B		Class A			Class B
Basic and diluted net income (loss) per common stock
Numerator:
Allocation of net income (loss), as adjusted	$	1,909,523	$	463,476	$	(768,390	)	$	(564,914	)
Denominator:
Basic and diluted weighted average shares outstanding		35,535,000		8,625,000		10,660,500			7,837,500

Basic and diluted net income (loss) per common stock	$	0.05	$	0.05	$	(0.07	)	$	(0.07	)

NightDragon Acquisition Corp. 10-Q