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SEGMENTS
 3 Months Ended
Jun. 30, 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):
Three Months Ended
June 30,
20222021
Direct to Consumer:
Revenue$118,397 $105,376 
Cost of revenue47,148 40,819 
Gross profit71,249 64,557 
Commerce:
Revenue12,753 12,230 
Cost of revenue8,188 6,996 
Gross profit4,565 5,234 
Consolidated:
Revenue131,150 117,606 
Cost of revenue55,336 47,815 
Gross profit$75,814 $69,791