v3.23.3
Segment Information
 9 Months Ended
Sep. 30, 2023
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company determines its operating segments based on how the chief operating decision maker ("CODM") manages the business, allocates resources, makes operating decisions and evaluates operating performance. Given management changes that occurred in the first quarter of 2023, the Company reevaluated the operating segments and determined that the operating segments align with each offering of the Company’s business model (Sharing, Platform Services and Retail Sales) in each country where such services are offered. The Company aggregated operating segments into operating regions, where appropriate, and determined that Reportable Segments align with the product offerings of Sharing, Platform Services and Retail Sales. The Company changed its reportable segments effective January 1, 2023 and has retroactively reflected the change for the comparative periods included herein.

Reportable SegmentDescription
SharingBusiness activities where we own vehicles and interact directly with customers, offering rides on our vehicles for individual trips through our proprietary software platform.
PlatformArrangements where an independent operator contracts with us to acquire vehicles, generally through a sale, and we then grant the operator a license to use our software platform for a fee. Revenues and costs in this segment relate to both sale of products and services.
Retail SalesVehicle sale activity through retail channels.
The Company’s segment operating performance measure is gross profit (loss). Gross profit (loss) is defined as revenues less cost of revenues.
The following tables provides information about the Company’s segments and a reconciliation of the total segment gross profit (loss) to loss before income taxes (in thousands):
Three Months Ended September 30,
20232022
Sharing BusinessPlatform BusinessRetail BusinessTotal
 Segments		Sharing BusinessPlatform BusinessRetail BusinessTotal
 Segments
Americas$36,998 $803 $36 $37,837 $46,504 1,242 3,659 $51,405 
EMEA14,802 529 1,039 16,370 20,713 649 30 21,392 
Rest of the World123 — 123 62 — — 62 
Total revenues51,923 1,332 1,075 54,330 67,279 1,891 3,689 72,859 
Cost of revenues:
Americas14,167 277 1,512 15,956 19,779 926 1,290 21,995 
EMEA9,450 142 83 9,675 11,454 (40)29 11,443 
Rest of the World49 — — 49 29 — — 29 
Cost of revenue, exclusive of depreciation23,666 419 1,595 25,680 31,262 886 1,319 33,467 
Americas7,167 — — 7,167 8,540 — — 8,540 
EMEA2,244 — — 2,244 3,127 — — 3,127 
Rest of the World— — — — 14 — — 14 
Depreciation on sharing vehicles9,411 — — 9,411 11,681 — — 11,681 
Impairment of Product Sales Inventory (Retail)— — — — — — — — 
Total cost of revenues33,077 419 1,595 35,091 42,943 886 1,319 45,148 
Total gross profit (loss)$18,846 $913 $(520)$19,239 $24,336 $1,005 $2,370 $27,711 
Reconciling items:
Total operating expenses33,872 29,439 
Loss from operations(14,633)(1,728)
Interest income6 14 
Interest expense(2,020)(3,779)
Other income, net86 (3,884)
Loss before income taxes$(16,561)$(9,377)
Nine Months Ended September 30,
20232022
Sharing BusinessPlatform BusinessRetail BusinessTotal
 Segments		Sharing BusinessPlatform BusinessRetail BusinessTotal
 Segments
Americas$93,674 $1,975 $666 $96,315 $111,890 7,350 7,692 $126,932 
EMEA33,098 993 1,363 35,454 45,990 1,737 111 47,838 
Rest of the World432 — — 432 229 — — 229 
Total revenues$127,204 $2,968 $2,029 $132,201 $158,109 $9,087 $7,803 $174,999 
Cost of revenues:
Americas37,544 758 1,572 39,874 57,432 5,979 7,060 70,471 
EMEA20,355 390 767 21,512 28,137 44 143 28,324 
Rest of the World211 1 — 212 96 — — 96 
Cost of revenue, exclusive of depreciation58,110 1,149 2,339 61,598 85,665 6,023 7,203 98,891 
Americas20,603 — — 20,603 22,361 — — 22,361 
EMEA6,326 — — 6,326 16,630 — — 16,630 
Rest of the World— — — — 54 — — 54 
Depreciation on sharing vehicles26,929 — — 26,929 39,045 — — 39,045 
Impairment of Product Sales Inventory (Retail)— — — — — — 31,769 31,769 
Total cost of revenues85,039 1,149 2,339 88,527 124,710 6,023 38,972 169,705 
Total gross profit (loss)$42,165 $1,819 $(310)$43,674 $33,399 $3,064 $(31,169)$5,294 
Reconciling items:
Total operating expenses110,509 447,551 
Loss from operations(66,835)(442,257)
Interest income118 95 
Interest expense(5,894)(7,871)
Other income, net2,374 128,214 
Loss before income taxes$(70,237)$(321,819)
Geographic Information
In accordance with ASC 280—Segment Reporting, the Company attributes Product Sales (and the related cost of Product Sales) based on the location of the subsidiary that made the sale, as opposed to the location of the customer or point of shipment.
Three Months Ended September 30,Nine Months Ended September 30,
(in thousands)2023202220232022
Revenue by country
USA$33,696 $50,410 $89,195 $125,094 
All other countries20,635 22,449 43,005 49,905 
Total$54,330 $72,859 $132,201 $174,999 
No other country in the rest of the world exceeds 10% of Revenue.
(in thousands)September 30, 2023December 31, 2022
Long-lived assets by country
USA$135,854 $122,484 
Canada33,426 — 
All other countries16,156 27,749 
Total$185,436 $150,233 
Long-lived assets include vehicles, net, vehicle deposits, goodwill, right-of-use assets, intangible assets and fixed assets. Goodwill is attributable to the Bird Canada acquisition and is included in the Sharing reportable segment.