XML 39 R26.htm IDEA: XBRL DOCUMENT
v3.22.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2022
Accounting Policies [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis | The following summarizes assets and liabilities that are measured at fair value on a recurring basis, by level, within the fair value hierarchy (in thousands):
| As of March 31, 2022
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities |  |  |  |  |  |  |
Public warrant liability(1) | $ | 5,516 |  |  | $ | — |  |  | $ | — |  |  | $ | 5,516 |
Private warrant liability(1) | $ | — |  |  | $ | 2,963 |  |  | $ | — |  |  | $ | 2,963 |
| $ | 5,516 |  |  | $ | 2,963 |  |  | $ | — |  |  | $ | 8,479 |
| As of March 31, 2021
| Level 1 |  | Level 2 |  | Level 3 |  | Total
Liabilities |  |  |  |  |  |  |
Preferred stock warrant liabilities(1) | $ | — |  |  | $ | — |  |  | $ | 133 |  |  | $ | 133 |
Derivative liabilities(2) | — |  |  | — |  |  | $ | 4,883 |  |  | $ | 4,883 |
| $ | — |  |  | $ | — |  |  | $ | 5,016 |  |  | $ | 5,016 |
______________ (1)Included in accrued and other current liabilities. (2)Included in other long-term liabilities.
Summary of Liabilities Measured at Fair Value on a Recurring Basis | A summary of the activity of the Level 3 liabilities carried at fair value on a recurring basis from March 31, 2021 through March 31, 2022 is as follows:
Balance at March 31, 2021 | $ | 5,016 |
Change in fair value of preferred stock warrants | 664 |
Settlement of derivative liability due to 2019 & 2020 Notes conversion | (4,883) |
Settlement of warrant liability upon exercise of warrant | (797) |
Balance at March 31, 2022 | $ | — |
Schedule of Property, Plant and Equipment, Estimated Useful Lives | The estimated useful lives for significant property and equipment categories are as follows:
Asset Class |  | Useful Life
Computer equipment, software, and domain names |  | 3 years
Warehouse machinery and equipment |  | 5 years
Furniture and fixtures |  | 5 years
Leased equipment and leasehold improvements |  | Shorter of remaining lease term or estimated useful life

X
- Definition Schedule of Property, Plant and Equipment, Estimated Useful Lives + References No definition available. + Details
Name: | bark_ScheduleOfPropertyPlantAndEquipmentEstimatedUsefulLivesTableTextBlock
Namespace Prefix: | bark_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an 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 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 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 (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_FairValueLiabilitiesMeasuredOnRecurringBasisTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
Name: | us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration