Altimar Acquisition Quarterly report pursuant to Section 13 or 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

9 Months Ended

Sep. 30, 2021

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


Gross proceeds	$	155,250,000
Plus / (less) adjustments to carrying value:
Proceeds allocated to the Public Warrants	(3,326,894)
Class A Ordinary Shares issuance costs	(8,774,490)
Proceeds allocated to the Private Placement Warrants	13,142
Plus:
Accretion of carrying value to redemption value	12,088,242
Class A Ordinary Shares subject to possible redemption	$	155,250,000

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


	For the Three Months Ended Three Months Ended September 30, 2021		For the Period from January 11, 2021 (inception) through September 30, 2021
Redeemable Class A Ordinary Shares
Numerator:
Allocation of net income (loss)	$	411,331	$	(2,200,830)
Denominator:
Basic and diluted weighted average shares outstanding	15,525,000		12,408,012
Basic and diluted net income (loss) per share	$	0.03	$	(0.18)

Class B Ordinary Shares
Numerator:
Allocation of net income (loss)	$	102,833	$	(670,395)
Denominator:
Basic and diluted weighted average shares outstanding	3,881,250		3,779,609
Basic and diluted net income (loss) per share	$	0.03	$	(0.18)