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SEGMENTS
 12 Months Ended
Mar. 31, 2022
Segment Reporting [Abstract]  
SEGMENTS SEGMENTS
The Company applies ASC 280, Segment Reporting, in determining reportable segments for its financial statement disclosure. The Company has two reportable segments: Direct to Consumer and Commerce. The Direct to Consumer segment derives revenue from the sale of BarkBox, Super Chewer, BARK Bright and BARK Food subscriptions, as well as product line sales through the Company’s website, BarkShop. The Commerce segment derives revenue from the sale of toys, treats and BARK Home products through major retailers and online marketplaces. Reporting in this format provides management with the financial information necessary to evaluate the success of the segments and the overall business. There are no internal revenue transactions between the Company’s segments.
The CODM reviews revenue and gross profit for both of the reportable segments. Gross profit is defined as revenue less cost of revenue incurred by the segment. The Company does not allocate assets at the reportable segment level as these are managed on an entity wide group basis and, accordingly, the Company does not report asset information by segments.
Key financial performance measures of the segments including revenue, cost of revenue, and gross profit are as follows (in thousands):
Fiscal Year Ended March 31
202220212020
Direct to Consumer:
Revenue$448,074 $333,970 $204,151 
Cost of revenue187,991 128,044 79,191 
Gross profit260,083 205,926 124,960 
Commerce:
Revenue59,332 44,634 20,184 
Cost of revenue37,309 24,620 9,730 
Gross profit22,023 20,014 10,454 
Consolidated:
Revenue507,406 378,604 224,335 
Cost of revenue225,300 152,664 88,921 
Gross profit$282,106 $225,940 $135,414