Document and Entity Information - shares |
9 Months Ended | |
|---|---|---|
Sep. 30, 2021 |
Jan. 12, 2022 |
|
| Entity Listings [Line Items] | ||
| Document Type | 10-Q/A | |
| Amendment Flag | true | |
| Amendment Description | On November 15, 2021, the Company filed its Form 10-Q for the quarterly period ending September 30, 2021 (the “Q3 Form 10-Q”), which included a section within Note 2, Revision of Previously Issued Financial Statements, (“Note 2”) that describes a revision to the Company’s classification of its Class A ordinary shares subject to redemption issued as part of the units sold in the Company’s initial public offering (“IPO”) on March 16, 2021. As described in Note 2, upon its IPO, the Company classified a portion of the Class A ordinary shares as permanent equity to maintain net tangible assets greater than $5,000,000 on the basis that the Company will consummate its initial business combination only if the Company has net tangible assets of at least $5,000,001. Previously, the Company did not consider redeemable shares classified as temporary equity as part of net tangible assets. Effective with these condensed financial statements, the Company revised this interpretation to include temporary equity in net tangible assets. As a result, management corrected the error by restating all Class A ordinary shares subject to redemption as temporary equity. This resulted in an adjustment to the initial carrying value of the Class A ordinary shares subject to possible redemption with the offset recorded to additional paid-in capital (to the extent available), accumulated deficit and Class A ordinary shares. In connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company revised its earnings per share calculation to allocate income and losses shared pro rata between the two classes of shares. This presentation differs from the previously presented method of earnings per share, which was similar to the two-class method. The Company determined the changes were not qualitatively material to the Company’s previously issued financial statements and did not restate its financial statements. Instead, the Company revised its previously financial statements in Note 2 to its Q3 Form 10-Q. Although the qualitative factors that management assessed tended to support a conclusion that the misstatements were not material, these factors were not strong enough to overcome the significant quantitative errors in the financial statements. The qualitative and quantitative factors support a conclusion that the misstatements are material on a quantitative basis. Management concluded that the misstatement was of such magnitude that it is probable that the judgment of a reasonable person relying upon the financial statements would have been influenced by the inclusion or correction of the foregoing items. As such, upon further consideration of the change, the Company determined the change in classification of the Class A ordinary shares and change to its presentation of earnings per share is material quantitatively and it should restate its previously issued financial statements. | |
| Document Quarterly Report | true | |
| Document Period End Date | Sep. 30, 2021 | |
| Current Fiscal Year End Date | --12-31 | |
| Document Fiscal Year Focus | 2021 | |
| Document Fiscal Period Focus | Q3 | |
| Document Transition Report | false | |
| Entity File Number | 001-40201 | |
| Entity Registrant Name | Ross Acquisition Corp II | |
| Entity Central Index Key | 0001841610 | |
| Entity Incorporation, State or Country Code | E9 | |
| Entity Tax Identification Number | 98-1578557 | |
| Entity Address, Address Line One | 1 Pelican Lane | |
| Entity Address, City or Town | Palm Beach | |
| Entity Address, State or Province | FL | |
| Entity Address, Postal Zip Code | 33480 | |
| City Area Code | 561 | |
| Local Phone Number | 655-2615 | |
| Entity Current Reporting Status | Yes | |
| Entity Interactive Data Current | Yes | |
| Entity Filer Category | Non-accelerated Filer | |
| Entity Small Business | true | |
| Entity Emerging Growth Company | true | |
| Entity Ex Transition Period | false | |
| Entity Shell Company | true | |
| Units [Member] | ||
| Entity Listings [Line Items] | ||
| Title of 12(b) Security | Units, each consisting of one Class A ordinary share and one-third of one redeemable warrant | |
| Trading Symbol | ROSS.U | |
| Security Exchange Name | NYSE | |
| Class A Ordinary Shares [Member] | ||
| Entity Listings [Line Items] | ||
| Title of 12(b) Security | Class A ordinary shares, par value $0.0001 per share | |
| Trading Symbol | ROSS | |
| Security Exchange Name | NYSE | |
| Entity Common Stock, Shares Outstanding | 34,500,000 | |
| Redeemable Warrants [Member] | ||
| Entity Listings [Line Items] | ||
| Title of 12(b) Security | Redeemable warrants included as part of the units, each whole warrant exercisable for one share of Class A ordinary share at $11.50 per share | |
| Trading Symbol | ROSS WS | |
| Security Exchange Name | NYSE | |
| Class B Ordinary Shares [Member] | ||
| Entity Listings [Line Items] | ||
| Entity Common Stock, Shares Outstanding | 8,625,000 |