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SEGMENTS
 9 Months Ended
Dec. 31, 2023
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 toys & accessories and consumables through BarkBox, Super Chewer, and the companies consumables website, bark.co. The Commerce segment today derives revenue primarily from the sale of individual toys 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 Chief Executive Officer, as the chief operating decision maker (“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
December 31,		Nine Months Ended
December 31,
2023202220232022
Direct to Consumer:
Revenue$110,903 $120,075 $327,099 $356,018 
Cost of revenue40,102 45,878 119,037 138,961 
Gross profit70,801 74,197 208,062 217,057 
Commerce:
Revenue14,172 14,259 41,601 53,280 
Cost of revenue7,729 8,266 23,742 33,991 
Gross profit6,443 5,993 17,859 19,289 
Consolidated:
Revenue125,075 134,334 368,700 409,298 
Cost of revenue47,831 54,144 142,779 172,952 
Gross profit$77,244 $80,190 $225,921 $236,346