Altimar Acquisition Registration of securities issued in business combination transactions

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except per share amounts):


	Three Months Ended September 30, 2021		Nine Months Ended September 30, 2021
Redeemable Class A Ordinary Shares
Numerator:
Allocation of net income (loss)	$	2,082,014	$	587,479
Denominator:
Basic and diluted weighted average shares outstanding		34,500,000		29,571,429
Basic and diluted net income (loss) per share	$	0.06	$	0.02

Class B Ordinary Shares
Numerator:
Allocation of net income (loss)	$	520,503	$	168,073
Denominator:
Basic and diluted weighted average shares outstanding		8,625,000		8,460,165
Basic and diluted net income (loss) per share	$	0.06	$	0.02

At September 30, 2021 the Class A Ordinary Shares reflected in the condensed balance sheet are reconciled in the following table:


Gross proceeds	$	345,000,000
Plus / (less) adjustments to carrying value:
Proceeds allocated to the Public Warrants		(12,933,516	)
Class A Ordinary Shares issuance costs		(18,735,887	)
Plus:
Accretion of carrying value to redemption value		31,669,403

Class A Ordinary Shares subject to possible redemption	$	345,000,000