XML 36 R22.htm IDEA: XBRL DOCUMENT
v3.21.1

Fair Value Measurements (Tables) | 9 Months Ended
--- | ---
Mar. 31, 2021
Fair Value Disclosures [Abstract] |
Summary Fair Value of Assets and Liabilities Measured at Fair Value on Recurring Basis | The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at March 31, 2021 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value:
Description |  | Level |  | March 31, 2021 |
Assets: |  |  |  |  |  |
Marketable securities held in Trust Account |  | 1 |  | $ | 254,382,396 |
Liabilities: |  |  |  |  |  |
Warrant Liability – Public Warrants |  | 1 |  | $ | 25,519,782 |
Warrant Liability – Private Placement Warrants |  | 3 |  | $ | 15,953,000 |
Schedule of Key Inputs into the Monte Carlo Simulation Model for the Private Placemnets Warrnts And Public Warrants at Intial Measurement | The key inputs into the Monte Carlo simulation model and the Black-Scholes model were as follows at initial measurement:
|  | Initial Measurement – Monte Carlo and Black-Scholes |
Risk-free rate |  |  | 0.6 | %
Remaining term in years |  |  | 5.75 |
Expected volatility |  |  | 19.0 | %
Exercise price |  | $ | 11.50 |
Fair value of common stock |  | $ | 9.65 |
Expected probability to consummate a business combination |  |  | 88.3 | %
Input |  | March 31, 2021 |
Risk-free rate |  |  | 0.95 | %
Remaining term in years |  |  | 5.13 |
Expected volat i lity |  |  | 40.2 | %
Exercise price |  | $ | 11.50 |
Fair value of common stock |  | $ | 11.12 |
Expected probability to consummate a business combination |  |  | 88.3 | %
Schedule Of Changes In The Fair Value Of Warrant Liabilities | The following table presents the changes in the fair value of warrant liabilities:
|  | Private Placement |  |  | Public |  |  | Warrant Liabilities |
Fair value as of July 8, 2020 (inception) |  | $ | — |  |  | $ | — |  |  | $ | — |
Initial fair value – November 13,2020 |  |  | 4,922,640 |  |  |  | 8,987,033 |  |  |  | 13,909,673 |
Change in fair value |  |  | (11,030,360 | ) |  |  | (16,532,749 | ) |  |  | (27,563,109 | )
Fair value as of March 31, 2021 |  | $ | 15,953,000 |  |  | $ | 25,519,782 |  |  | $ | 41,472,782 |
(2) | Due to the use of quoted prices in an active market (Level 1) to measure the fair values of the Public Warrants, subsequent to initial measurement, the Company had transfers out of Level 3 totaling $9.0 million during the period from November 13, 2020 through March 31, 2021.

X
- Definition Schedule of changes in the fair value of warrant liabilities. + References No definition available. + Details
Name: | bark_ScheduleOfChangesInTheFairValueOfWarrantLiabilitiesTableTextBlock
Namespace Prefix: | bark_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisUnobservableInputReconciliationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_FairValueDisclosuresAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration