Assets:

Current assets:

Cash

Prepaid expenses

Total current assets

Investments held in Trust Account

Total assets

Liabilities and Shareholders’ Equity:

Current liabilities:

Accounts payable

Accrued expenses

Total current liabilities

Warrant liability

Deferred underwriting commissions

Total liabilities

Commitments and contingencies

Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at September 30, 2020

Shareholders’ Equity:

Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding

Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 shares subject to possible redemption) at September 30, 2020

Additional paid-in capital

Retained earnings / (Accumulated deficit)

Total shareholders’ equity

Total Liabilities and Shareholders’ Equity

Assets:

Current assets:

Cash

Prepaid expenses

Total current assets

Investments held in Trust Account

Total assets

Liabilities and Shareholders’ Equity:

Current liabilities:

Accounts payable

Accrued expenses

Total current liabilities

Warrant liability

Deferred underwriting commissions

Total liabilities

Commitments and contingencies

Ordinary shares, $0.0001 par value; 28,750,000 shares subject to possible redemption at $10.00 per share at December 31, 2019

Shareholders’ Equity:

Preference shares, $0.0001 par value; 2,000,000 shares authorized; none issued and outstanding

Ordinary shares, $0.0001 par value; 200,000,000 shares authorized; 7,187,500 shares issued and outstanding (excluding 28,750,000 and shares subject to possible redemption) at December 31, 2019

Additional paid-in capital

Retained earnings / (Accumulated deficit)

Total shareholders’ equity

Total Liabilities and Shareholders’ Equity

General and administrative expenses

Loss from operations

Loss on revaluation of warrant liability

Loss on marketable securities, dividends and interest held in Trust Account

Net loss

Basic and diluted weighted average shares outstanding of Public Shares

Basic and diluted net loss per share, Public Shares

Basic and diluted weighted average shares outstanding of Founder Shares

Basic and diluted net loss per share, Founder Shares

General and administrative expenses

Loss from operations

Issuance costs allocated to the public warrants

Loss on revaluation of warrant liability

Gain on marketable securities, dividends and interest held in Trust Account

Net income

Basic and diluted weighted average shares outstanding of Public Shares

Basic and diluted net income (loss) per share, Public Shares

Basic and diluted weighted average shares outstanding of Founder Shares

Basic and diluted net loss per share, Founder Shares

General and administrative expenses

Loss from operations

Loss on revaluation of warrant liability

Gain on marketable securities, dividends and interest held in Trust Account

Net loss

Basic and diluted weighted average shares outstanding of Public Shares

Basic and diluted net income (loss) per share, Public Shares

Basic and diluted weighted average shares outstanding of Founder Shares

Basic and diluted net loss per share, Founder Shares

General and administrative expenses

Loss from operations

Issuance costs allocated to the public warrants

Gain on revaluation of warrant liability

Gain on marketable securities, dividends and interest held in Trust Account

Net income

Basic and diluted weighted average shares outstanding of Public Shares

Basic and diluted net income per share, Public Shares

Basic and diluted weighted average shares outstanding of Founder Shares

Basic and diluted net loss per share, Founder Shares

Cash Flows from Operating Activities:

Net loss

Adjustments to reconcile net loss to net cash used in operating activities:

Gain on marketable securities, dividends and interest held in Trust Account

Loss on revaluation of warrant liability

Changes in operating assets and liabilities:

Prepaid expenses

Accounts payable

Accrued expenses

Net cash used in operating activities

Net change in cash

Cash - beginning of period

Cash - end of period

Supplemental disclosure of noncash activities:

Remeasurement of ordinary shares subject to possible redemption

Cash Flows from Operating Activities:

Net income

Adjustments to reconcile net income to net cash used in operating activities:

General and administrative expenses paid by related party

Gain on marketable securities, dividends and interest held in Trust Account

Gain on revaluation of warrant liability

Changes in operating assets and liabilities:

Prepaid expenses

Accounts payable

Accrued expenses

Net cash used in operating activities

Cash Flows from Investing Activities:

Cash deposited in Trust Account

Net cash used in investing activities

Cash Flows from Financing Activities:

Proceeds from note payable to related party

Repayment of note payable and advances from related party

Proceeds received from initial public offering

Proceeds from private placement

Offering costs paid

Net cash provided by financing activities

Net change in cash

Cash - beginning of period

Cash - end of period

Supplemental disclosure of noncash activities:

Offering costs included in accrued expenses

Offering costs included in accounts payable

Remeasurement of ordinary shares subject to possible redemption

Deferred underwritting commissions

The Restatement Adjustments reflect the entries to record the initial liability for the Public and Private Warrants issued as part of Replay’s initial public offering and private placement, respectively, and to account for the adjustment to fair value of this liability at the end of each period presented. The initial fair value of the Public and Private Warrants of $19.3 million was recorded in April 2019 as a warrant liability with an offset to additional paid-in capital. In addition, the initial adjusting entry was also to expense approximately $648 thousand of costs directly associated with the issuance of the Public Warrants. The proceeds received from the sale of private warrants in excess of their fair value of $775 thousand was recognized as additional paid-in capital. For each subsequent quarter end, starting with June 30, 2019, the liability was revalued and the change in fair value reflected in “Gain/loss on revaluation of warrant liability” in the Statements of Operations. The Restatement Adjustment also reflect the impact of the remeasurement as of June 30, 2019 of the redeemable shares classified in temporary equity to align with the expected redemption amount of $287.5 million, the impact of the remeasurement of approximately $26.8 million was recognized as increase to the temporary equity balance with the offset to additional paid in capital and accumulated deficit. Additionally, the redemption amount was increased by the gains on marketable securities, dividends and interest held in the trust account, which is also subject to redemption by the ordinary shareholders. Lastly, the earning per share for both the Public and Founder shares was adjusted to account for the measurement adjustment to the temporary equity in accordance with the two classes of shares method and the guidance in ASC 480-10-S99-3A.