BARK (BARK) 10-Q 7 Nov 24 2025 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Sep. 30, 2024	Nov. 04, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	001-39691
Entity Registrant Name	BARK, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1872418
Entity Address, Address Line One	120 Broadway
Entity Address, Address Line Two	Floor 12
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10271
City Area Code	855
Local Phone Number	501-2275
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		173,954,168
Central Index Key	0001819574
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2025
Current Fiscal Year End Date	--03-31
Amendment Flag	false
Common Stock, par value $0.0001
Document Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001
Trading Symbol	BARK
Security Exchange Name	NYSE
Warrants, each warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share
Document Information [Line Items]
Title of 12(b) Security	Warrants, each warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share
Trading Symbol	BARK WS
Security Exchange Name	NYSE

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
CURRENT ASSETS:
Cash and cash equivalents	$ 115,243	$ 125,495
Accounts receivable—net	16,901	7,696
Prepaid expenses and other current assets	11,070	4,379
Inventory	88,435	84,177
Total current assets	231,649	221,747
PROPERTY AND EQUIPMENT—NET	23,425	25,540
INTANGIBLE ASSETS—NET	8,010	11,921
OPERATING LEASE RIGHT-OF-USE ASSETS	30,268	32,793
OTHER NONCURRENT ASSETS	8,220	6,587
TOTAL ASSETS	301,572	298,588
CURRENT LIABILITIES:
Accounts payable	33,701	13,737
Operating lease liabilities, current	5,541	5,294
Accrued and other current liabilities	33,209	30,490
Deferred revenue	23,436	25,957
Total current liabilities	95,887	75,478
LONG-TERM DEBT	40,128	39,926
OPERATING LEASE LIABILITIES	39,765	42,599
OTHER LONG-TERM LIABILITIES	2,236	1,202
Total liabilities	178,016	159,205
COMMITMENTS AND CONTINGENCIES (Note 8)
STOCKHOLDERS’ EQUITY:
Common stock, par value $0.0001 per share—500,000,000 shares authorized; 182,674,940 and 180,176,725 shares issued	1	1
Treasury stock, at cost, 8,186,449 and 4,643,589 shares, respectively	(11,409)	(6,225)
Additional paid-in capital	497,139	492,427
Accumulated deficit	(362,175)	(346,820)
Total stockholders’ equity	123,556	139,383
TOTAL LIABILITIES, AND STOCKHOLDERS’ EQUITY	$ 301,572	$ 298,588

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2024	Mar. 31, 2024
Statement of Financial Position [Abstract]
Common stock, par value (in USD per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	182,674,940	180,176,725
Treasury stock, at cost (in shares)	8,186,449	4,643,589

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
REVENUE	$ 126,111,000	$ 123,036,000	$ 242,323,000	$ 243,626,000
COST OF REVENUE	49,999,000	47,394,000	92,945,000	94,948,000
Gross profit	76,112,000	75,642,000	149,378,000	148,678,000
OPERATING EXPENSES:
General and administrative	63,143,000	68,931,000	126,567,000	138,352,000
Advertising and marketing	18,665,000	17,810,000	39,096,000	35,429,000
Total operating expenses	81,808,000	86,741,000	165,663,000	173,781,000
LOSS FROM OPERATIONS	(5,696,000)	(11,099,000)	(16,285,000)	(25,103,000)
INTEREST INCOME	1,353,000	1,996,000	2,832,000	4,133,000
INTEREST EXPENSE	(687,000)	(1,366,000)	(1,398,000)	(2,745,000)
OTHER (EXPENSE) INCOME—NET	(233,000)	132,000	(451,000)	1,715,000
NET LOSS BEFORE INCOME TAXES	(5,263,000)	(10,337,000)	(15,302,000)	(22,000,000)
PROVISION FOR INCOME TAXES	0	0	0	0
NET LOSS AND COMPREHENSIVE LOSS	(5,263,000)	(10,337,000)	(15,302,000)	(22,000,000)
NET LOSS AND COMPREHENSIVE LOSS	$ (5,263,000)	$ (10,337,000)	$ (15,302,000)	$ (22,000,000)
Net loss per common share attributable to common stockholders—basic (in USD per share)	$ (0.03)	$ (0.06)	$ (0.09)	$ (0.12)
Net loss per common share attributable to common stockholders—diluted (in USD per share)	$ (0.03)	$ (0.06)	$ (0.09)	$ (0.12)
Weighted average common shares used to compute net loss per share attributable to common stockholders—basic (in shares)	175,063,942	176,975,883	175,311,379	177,150,161
Weighted average common shares used to compute net loss per share attributable to common stockholders—diluted (in shares)	175,063,942	176,975,883	175,311,379	177,150,161

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit
Shares outstanding, beginning balance (in shares) at Mar. 31, 2023		177,647,754
Beginning balance at Mar. 31, 2023	$ 170,537	$ 1	$ 0	$ 480,370	$ (309,834)
Treasury stock beginning balance (in shares) at Mar. 31, 2023			0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(22,000)				(22,000)
Issuance for stock options exercised (in shares)		98,888
Issuance for stock options exercised	94			94
Common stock issued upon vesting of RSUs (in shares)		1,765,033
Issuance of common stock in connection with the employee stock purchase plan (in shares)		246,733
Issuance of common stock in connection with the employee stock purchase plan	286			286
Common stock and RSU withheld for tax upon release (in shares)		(568,302)
Common stock and RSU withheld for tax upon release	$ (819)			(819)
Repurchase of common stock (in shares)	(2,767,684)		(2,767,684)
Repurchase of common stock	$ (4,120)		$ (4,120)
Stock-based compensation	6,914			6,914
Cumulative translation adjustment	55				55
Shares outstanding, ending balance (in shares) at Sep. 30, 2023		179,190,106
Ending balance at Sep. 30, 2023	150,947	$ 1	$ (4,120)	486,845	(331,779)
Treasury stock ending balance (in shares) at Sep. 30, 2023			(2,767,684)
Shares outstanding, beginning balance (in shares) at Jun. 30, 2023		178,760,600
Beginning balance at Jun. 30, 2023	161,938	$ 1	$ 0	483,432	(321,495)
Treasury stock beginning balance (in shares) at Jun. 30, 2023			0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(10,337)				(10,337)
Issuance for stock options exercised (in shares)		12,932
Issuance for stock options exercised	13			13
Issuance for common stock vested (in shares)		604,289
Issuance for common stock vested	0
Common stock and RSU withheld for tax upon release (in shares)		(187,715)
Common stock and RSU withheld for tax upon release	$ (289)			(289)
Repurchase of common stock (in shares)	(2,767,684)		(2,767,684)
Repurchase of common stock	$ (4,120)		$ (4,120)
Stock-based compensation	3,689			3,689
Cumulative translation adjustment	53				53
Shares outstanding, ending balance (in shares) at Sep. 30, 2023		179,190,106
Ending balance at Sep. 30, 2023	150,947	$ 1	$ (4,120)	486,845	(331,779)
Treasury stock ending balance (in shares) at Sep. 30, 2023			(2,767,684)
Shares outstanding, beginning balance (in shares) at Mar. 31, 2024		180,176,725
Beginning balance at Mar. 31, 2024	$ 139,383	$ 1	$ (6,225)	492,427	(346,820)
Treasury stock beginning balance (in shares) at Mar. 31, 2024	(4,643,589)		(4,643,589)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	$ (15,302)				(15,302)
Issuance for stock options exercised (in shares)		518,617
Issuance for stock options exercised	293			293
Issuance for common stock vested (in shares)		2,585,504
Issuance for common stock vested	0
Issuance of common stock in connection with the employee stock purchase plan (in shares)		284,220
Issuance of common stock in connection with the employee stock purchase plan	193			193
Common stock and RSU withheld for tax upon release (in shares)		(890,126)
Common stock and RSU withheld for tax upon release	$ (1,620)			(1,620)
Repurchase of common stock (in shares)	(3,542,860)		(3,542,860)
Repurchase of common stock	$ (5,184)		$ (5,184)
Excise tax from stock repurchases	(52)			(52)
Stock-based compensation	5,898			5,898
Cumulative translation adjustment	(53)				(53)
Shares outstanding, ending balance (in shares) at Sep. 30, 2024		182,674,940
Ending balance at Sep. 30, 2024	$ 123,556	$ 1	$ (11,409)	497,139	(362,175)
Treasury stock ending balance (in shares) at Sep. 30, 2024	(8,186,449)		(8,186,449)
Shares outstanding, beginning balance (in shares) at Jun. 30, 2024		181,116,471
Beginning balance at Jun. 30, 2024	$ 128,060	$ 1	$ (10,511)	495,408	(356,838)
Treasury stock beginning balance (in shares) at Jun. 30, 2024			(7,646,021)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(5,263)				(5,263)
Issuance for stock options exercised (in shares)		190,704
Issuance for stock options exercised	148			148
Issuance for common stock vested (in shares)		2,078,374
Issuance for common stock vested	0
Common stock and RSU withheld for tax upon release (in shares)		(710,609)
Common stock and RSU withheld for tax upon release	$ (1,365)			(1,365)
Repurchase of common stock (in shares)	(540,428)		(540,428)
Repurchase of common stock	$ (898)		$ (898)
Excise tax from stock repurchases	(9)			(9)
Stock-based compensation	2,957			2,957
Cumulative translation adjustment	(74)				(74)
Shares outstanding, ending balance (in shares) at Sep. 30, 2024		182,674,940
Ending balance at Sep. 30, 2024	$ 123,556	$ 1	$ (11,409)	$ 497,139	$ (362,175)
Treasury stock ending balance (in shares) at Sep. 30, 2024	(8,186,449)		(8,186,449)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (15,302)	$ (22,000)
Adjustments to reconcile net loss to cash used in operating activities:
Depreciation & amortization	5,679	5,941
Impairment of assets	2,142	2,970
Non-cash lease expense	2,524	2,120
Loss on disposal of assets	0	72
Amortization of deferred financing fees and debt discount	202	374
Bad debt expense	0	34
Stock-based compensation expense	5,898	6,914
Provision for inventory obsolescence	1,355	879
Change in fair value of warrant liabilities and derivatives	913	(1,434)
Changes in operating assets and liabilities:
Accounts receivable	(9,205)	(5,869)
Inventory	(5,613)	14,065
Prepaid expenses and other current assets	(499)	(988)
Other noncurrent assets	(1,336)	(125)
Accounts payable and accrued expenses	22,905	(6,426)
Deferred revenue	(2,521)	(3,431)
Operating lease liabilities	(2,587)	(1,800)
Other liabilities	11	788
Net cash provided by (used in) operating activities	4,566	(7,916)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(3,851)	(4,933)
Net cash used in investing activities	(3,851)	(4,933)
CASH FLOWS FROM FINANCING ACTIVITIES:
Payment of finance lease obligations	(112)	(106)
Proceeds from the exercise of stock options	293	94
Proceeds from issuance of common stock under ESPP	193	286
Tax payments related to the issuance of common stock	(1,620)	(819)
Excise tax from stock repurchases	(52)	0
Payments to repurchase common stock	(5,184)	(4,120)
Net cash used in financing activities	(6,482)	(4,665)
Effect of exchange rate changes on cash	(53)	55
NET DECREASE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(5,820)	(17,459)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—BEGINNING OF PERIOD	130,704	183,068
CASH, CASH EQUIVALENTS AND RESTRICTED CASH—END OF PERIOD	124,884	165,609
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH:
Cash and cash equivalents	115,243	160,541
Restricted cash - prepaid expenses and other current assets, other noncurrent assets	9,641	5,068
Total cash, cash equivalents and restricted cash	124,884	165,609
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Purchases of property and equipment included in accounts payable and accrued liabilities	0	11
Cash paid for interest	$ 75	$ 75

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF BUSINESS	6 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND DESCRIPTION OF BUSINESS	ORGANIZATION AND DESCRIPTION OF BUSINESS BARK, Inc., is an omnichannel brand serving dogs across two categories, toys & accessories, and consumables. The Company is located and headquartered in New York, New York. BARK, Inc. was incorporated in Delaware on July 8, 2020 as Northern Star Acquisition Corp. (“Northern Star”) as a special purpose acquisition company with the purpose of effecting a merger with one or more operating businesses. On June 1, 2021, Northern Star completed the acquisition of Barkbox, Inc., a Delaware corporation (“Legacy BARK” and the acquisition, the “Merger”), pursuant to that certain Agreement and Plan of Reorganization (the “Merger Agreement”), dated December 16, 2020, by and among Northern Star, NSAC Merger Sub Corp. and wholly-owned subsidiary of Northern Star (“Merger Sub”), and Legacy Bark. Following the Merger, the Company’s legal name became “The Original BARK Company,” and in November 2021 changed its name to BARK, Inc. The Merger between Northern Star and Legacy BARK was accounted for as a reverse recapitalization. Throughout the notes to the condensed consolidated financial statements, unless otherwise noted, the “Company,” “we,” “us” or “our” and similar terms refer to Legacy BARK and its subsidiaries prior to the consummation of the Merger, and BARK and its subsidiaries after the consummation of the Merger.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation and Principles of Consolidation —The accompanying condensed consolidated financial statements include the accounts of BARK, Inc. and its wholly-owned subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s audited consolidated financial statements as of and for the years ended March 31, 2024 and 2023 contained in the Annual Report on Form 10-K filed with the SEC on June 3, 2024. The consolidated balance sheet as of March 31, 2024, included herein, was derived from the audited consolidated financial statements as of that date, but does not include all disclosures, including certain notes required by U.S. GAAP, required on an annual reporting basis. In the opinion of management, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods. The results for the three and six months ended September 30, 2024 are not necessarily indicative of the results to be expected for any subsequent quarter, the year ending March 31, 2025, or any other period. There have been no material changes to the Company’s significant accounting policies as described in the audited consolidated financial statements as of March 31, 2024 and 2023. Although the Company has incurred recurring losses in each fiscal year since inception, the Company expects its cash and cash equivalents will be sufficient to fund operations for at least the next twelve months. Use of Estimates— The Company makes estimates and assumptions about future events that affect the amounts reported in its condensed consolidated financial statements and accompanying notes. Future events and their effects cannot be determined with certainty. On an ongoing basis, management evaluates these estimates, judgments and assumptions. The Company bases its estimates on historical and anticipated results and trends and on various other assumptions that the Company believes are reasonable under the circumstances, including assumptions as to future events. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates, and any such differences may be material to the Company’s condensed consolidated financial statements. The most significant estimates relate to determination of fair value of the Company’s allowance for uncollectible accounts receivable, excess and obsolete inventory, stock-based compensation, stand-alone selling price of Direct to Consumer offerings and fair value of right-of-use assets. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and records adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates. Fair Value of Financial Instruments —The Company’s financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses, are carried at historical cost. At September 30, 2024 and March 31, 2024, the carrying amounts of these instruments approximated their fair values because of their short-term nature. The carrying amounts of the Company’s long-term debt approximate the fair value based on consideration of current borrowing rates available to the Company. Assets and liabilities recorded at fair value on a recurring basis in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 —Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 —Inputs are observable, unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 —Unobservable inputs that are supported by little or no market data for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. 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 September 30, 2024 Level 1 Level 2 Level 3 Total Assets Money market funds (1) $ 29,858 $ — $ — $ 29,858 $ 29,858 $ — $ — $ 29,858 Liabilities Public warrant liability (2) $ 848 $ — $ — $ 848 Private warrant liability (2) — 456 — 456 $ 848 $ 456 $ — $ 1,304 As of March 31, 2024 Level 1 Level 2 Level 3 Total Assets Money market funds (1) $ 52,900 $ — $ — $ 52,900 $ 52,900 $ — $ — $ 52,900 Liabilities Public warrant liability (2) $ 254 $ — $ — $ 254 Private warrant liability (2) — 137 — 137 $ 254 $ 137 $ — $ 391 ______________ (1) As of September 30, 2024 and March 31, 2024, the Company had cash equivalents held in a money market account. The Company has concluded that due to the highly liquid nature of the money market account, the carrying value approximates fair value, which represents a Level 1 input. The balance of cash equivalents held in the money market account is included in cash and cash equivalents. (2) Included in accrued and other current liabilities. The Company’s warrants include publicly-traded warrants (the “Public Warrants”) which were issued as one-third of a warrant per unit issued during the Company’s initial public offering on November 10, 2020 (the “IPO”), warrants sold in a private placement to Northern Star’s sponsor (the “Private Warrants”), and preferred share warrants issued by Legacy BARK which were assumed by the Company in connection with the Merger and exchanged into warrants for BARK common stock (the “Common Stock Warrants”). All of the Common Stock Warrants have been exercised and are no longer outstanding. The Company evaluated its warrants under Accounting Standards Codification (“ASC”) ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity (“ASC 815”), and concluded that they do not meet the criteria to be classified in stockholders’ equity. Since the Public Warrants and Private Warrants meet the definition of a derivative under ASC 815, the warrants have been recorded as current liabilities on the balance sheet at fair value upon issuance, with subsequent changes in their respective fair values recognized in other (expense) income, net on the condensed consolidated statements of operations and comprehensive loss at each reporting date. See further disclosure on the change in fair value of Public and Private Warrant liabilities within Note 10, “Other (Expense) Income - Net.” Restricted Cash —The Company has restricted cash to secure letters of credit for four of its leases. The Company also has cash held as collateral by our payments processor for BARK Air and under the surety bond requirements of the Department of Transportation as well as a customs bond. As of September 30, 2024, the Company has classified $5.0 million and $4.6 million within prepaid expenses and other current assets, and other noncurrent assets, as restricted cash, respectively. As of March 31, 2024 the Company has classified $5.2 million within other noncurrent assets, as restricted cash. Concentration of Credit Risk and Major Customers and Suppliers —Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains cash and cash equivalents with two financial institutions. The Company’s accounts receivable are derived from sales contracts with large retail customers. The Company maintains reserves for potential credit losses on customer accounts when deemed necessary. Accounts receivable, net was $16.9 million, $7.7 million, and $6.6 million as of September 30, 2024, March 31, 2024 and March 31, 2023, respectively. Significant customers are those that represent more than 10% of the Company’s total revenues or gross accounts receivable balance at each balance sheet date. For the three and six months ended September 30, 2024 and 2023, the Company did not have any customers that accounted for 10% or more of total revenues. The Company had two customers that accounted for 59% and 54% of gross accounts receivable as of September 30, 2024 and March 31, 2024, respectively. The Company’s accounts receivable relates to sales to customers within the Commerce segment, which represented 13.5% and 11.3% of total revenue for the six months ended September 30, 2024, and 2023, respectively. Significant suppliers are those that represent more than 10% of the Company’s total finished goods purchased or accounts payable at each balance sheet date. During the three months ended September 30, 2024 and 2023, the Company had two suppliers that accounted for 45% of total finished goods purchased and two suppliers that accounted for 40% of total finished goods purchased, respectively. During the six months ended September 30, 2024 and 2023, the Company had two suppliers that accounted for 40% of total finished goods purchased and two suppliers that accounted for 36% of total finished goods purchased, respectively. The Company had one supplier that accounted for 19% and 17% of the accounts payable balance as of September 30, 2024 and March 31, 2024, respectively. Recently Issued Accounting Pronouncements ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. In December 2023, the FASB issued this ASU to update income tax disclosure requirements, primarily related to the income tax rate reconciliation and income taxes paid information. This update is effective beginning with the Company’s fiscal year ended March 31, 2025 annual reporting period, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements and disclosures. ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. In November 2023, the FASB issued this ASU to update reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses and information used to assess segment performance. This update is effective beginning with the Company’s fiscal year ended March 31, 2025, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements.

REVENUE FROM CONTRACTS WITH CUS

REVENUE FROM CONTRACTS WITH CUSTOMERS	6 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE FROM CONTRACTS WITH CUSTOMERS	REVENUE FROM CONTRACTS WITH CUSTOMERS The Company’s standard payment terms vary but do not result in a significant delay between the timing of invoice and payment. The Company occasionally negotiates other payment terms during the contracting process for its retail business. The Company has elected the practical expedient to not adjust the total consideration within a contract to reflect a financing component when the duration of the financing is one year or less. Disaggregated Revenue Revenue disaggregated by significant revenue stream for the three and six months ended September 30, 2024 and 2023 were as follows (in thousands): Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue Direct to Consumer: Toys & Accessories (1) $ 66,882 $ 67,149 $ 137,451 $ 139,251 Consumables (1) 34,197 37,163 70,101 76,947 Other (2) 1,520 — 2,106 — Total Direct to Consumer $ 102,599 $ 104,312 $ 209,658 $ 216,198 Commerce 23,512 18,724 32,665 27,428 Revenue $ 126,111 $ 123,036 $ 242,323 $ 243,626 (1) The allocation between Toys & Accessories and Consumables includes estimates and was determined utilizing data on stand-alone selling prices that the Company charges for similar offerings, and also reflects historical pricing practices. (2) Other Direct to Consumer revenue is derived from BARK Air. Contract Liability The Company’s contract liability represents cash collections from its customers prior to delivery of subscription products, which is recorded as deferred revenue on the condensed consolidated balance sheets. Deferred revenue is recognized as revenue upon the delivery of the box or product. Deferred revenue was $23.4 million, $26.0 million, and $27.8 million as of September 30, 2024, March 31, 2024, and March 31, 2023 respectively. Performance Obligations

DEBT

DEBT	6 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
DEBT	DEBT As of September 30, 2024 and March 31, 2024, long-term debt consisted of the following (in thousands): As of September 30, As of March 31, 2024 2024 2025 Convertible Notes $ 40,644 $ 40,644 Less: deferred financing fees and debt discount (516) (718) Total long-term debt $ 40,128 $ 39,926 2025 Convertible Notes On November 27, 2020, the Company issued $75.0 million aggregate principal amount of 2025 Convertible Notes (the “2025 Convertible Notes”) to Magnetar Capital, LLC (“Magnetar”) under an indenture, dated as of November 27, 2020, between Legacy BARK and U.S. Bank National Association, as trustee and collateral agent (the “Indenture”). The Company received net proceeds of approximately $74.7 million from the sale of the 2025 Convertible Notes, after deducting fees and expenses of approximately $0.3 million. The Company recorded the expenses associated with the issuance of the 2025 Convertible Notes as a discount to the note and will amortize the expenses over the term of the note. The 2025 Convertible Notes will mature on December 1, 2025, unless earlier converted, redeemed or repurchased. The 2025 Convertible Notes are governed by the Indenture. The 2025 Convertible Notes bear interest at the annual rate of 5.50%, payable entirely in payment-in-kind annually on December 1 st of each year commencing December 1, 2021, compounded annually. The accrued interest of $2.1 million and $4.4 million was paid-in-kind through an increase of the outstanding principal on the 2025 Convertible Notes on December 1, 2023 and 2022, respectively. If the 2025 Convertible Notes are not converted into common stock by the maturity date, the Company must repay the outstanding principal amount plus accrued interest. The 2025 Convertible Notes contain call and put options to be settled in cash contingent upon the occurrence of a change of control and a default interest rate increase of 3.0% applicable upon the occurrence of an event of default that when evaluated under the guidance of ASC 815, Derivatives and Hedging , are embedded derivatives requiring bifurcation at fair value. The fair value calculation includes Level 3 inputs including the estimated fair value of the Company’s common stock and assumptions regarding the probability that the contingent call or put will be exercised or an event of default will occur. Management determined that the probability that the contingent events will occur was near zero at inception and has remained near zero as of September 30, 2024. Therefore, the Company did not record a derivative liability related to these features as of September 30, 2024. The Company will assess the probability of occurrence quarterly during the term of the 2025 Convertible Notes. On November 2, 2023, the Company repurchased $45.0 million of the $83.5 million of outstanding aggregate principal amount of the 2025 Convertible Notes from entities affiliated with Magnetar Financial, LLC (collectively, the “Holders”), pursuant to the terms and conditions of a negotiated note purchase agreement (the “Agreement”) among the Company and the Holders. Pursuant to the Agreement, the Company repurchased $45.0 million in aggregate principal amount of the 2025 Convertible Notes plus $2.2 million of accrued and unpaid interest thereon to, but excluding the repurchase date, from the Holders for a total cash purchase price of $44.4 million. In addition, $1.0 million of unamortized deferred financing fees were derecognized from the Company’s balance sheet on the date of extinguishment. The accelerated deferred financing fees were recognized as a component of gain on extinguishment of debt. The Company recognized a gain on debt extinguishment of $1.8 million in connection with the repurchase. If a Change of Control (as defined in the Indenture) of the Company occurs at any time after the date of the Agreement and prior to the December 1, 2025 maturity date of the Notes, the Holders are also entitled to receive an additional cash “true-up” payment from the Company, totaling, in the aggregate for all Holders, either (i) $11.3 million in the case that the Company elects to redeem all of the Notes outstanding at the time of such Change of Control or (ii) $4.5 million in the case that the Holders elect to require the Company to repurchase all of the 2025 Convertible Notes outstanding at the time of such Change of Control any other case, in each case, in accordance with the terms and conditions specified in the Agreement. As of both September 30, 2024 and March 31, 2024, the Company had $40.6 million of outstanding borrowings under the note purchase agreement governing the purchase and sale of the 2025 Convertible Notes agreement. Western Alliance Bank—Revolving Line of Credit In October 2017, the Company entered into a loan and security agreement with and issued a warrant to purchase preferred stock (“Initial Western Alliance Warrant”) to Western Alliance Bank (“Western Alliance”), which provide for a revolving line of credit (as amended, the “Credit Facility”) in an aggregate principal amount of up to $35.0 million, subject to borrowing base limitations derived from advance rates derived from the Company’s eligible subscription revenues and eligible accounts receivable. The Credit Facility has been amended several times, most recently in December 2023. After giving effect to this most recent amendment, the maturity date of the Credit Facility is December 13, 2024. Certain of the Company’s obligations to Western Alliance and under the Credit Facility are guaranteed by certain of its subsidiaries and secured by substantially all of their assets. The Company is evaluating alternative options or further renewal of the Credit Facility. The interest rate for borrowings under the Credit Facility is equal to (a)(i) the greater of the prime rate The Credit Facility has a borrowing base subject to an amount equal to eighty percent (80.00%) of the Company’s trailing three months of subscription revenue and an amount equal to (80.00%) of certain of the Company’s customer accounts receivable when a collateral audit is performed and sixty percent (60.00%) when no such collateral audit is performed. Western Alliance has first perfected security in substantially all of the Company’s assets, including its rights to its intellectual property. The Credit Facility requires the Company to comply with certain financial and performance covenants, including, among other things, minimum cash deposits with Western Alliance. The Credit Facility also contains affirmative and negative covenants customary for financings of this type, including, among other things, limitations or prohibitions on repurchasing common shares, declaring and paying dividends and other distributions, making payments in respect of subordinated debt or our 2025 Convertible Notes, incurring indebtedness, making loans and investments, incurring liens, or entering into mergers, asset sales and transactions with affiliates. As of September 30, 2024 and March 31, 2024, there were no outstanding borrowings under the Credit Facility. As of September 30, 2024 and March 31, 2024, the Company was in compliance with its financial covenants.

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	6 Months Ended
	Sep. 30, 2024
Statement of Stockholders' Equity [Abstract]
STOCKHOLDERS’ EQUITY	STOCKHOLDERS’ EQUITY On August 17, 2023 and June 3, 2024, the Company respectively announced that its Board of Directors (the “Board”) had authorized a stock repurchase program, pursuant to which the Company may repurchase, from time to time, up to an aggregate of $7.5 million and $15.0 million, or $22.5 million in total, of the Company’s outstanding shares of common stock, exclusive of any fees, commissions or other expenses related to such repurchases, in open market transactions made in accordance with the provisions of Rule 10b-18 and/or Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, privately negotiated transactions or by other means in accordance with applicable securities laws. The Company’s stock repurchase programs may be limited or terminated at any time without prior notice. The timing and actual number of shares repurchased will depend on a variety of factors, including corporate and regulatory requirements, price and other market conditions and management’s determination as to the appropriate use of cash.

STOCK-BASED COMPENSTION PLANS

STOCK-BASED COMPENSTION PLANS	6 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSTION PLANS	STOCK-BASED COMPENSATION PLANS Equity Incentive Plans The Barkbox, Inc. 2011 Stock Incentive Plan (as amended from time to time, the “2011 Plan”) provides for the award of stock options and other equity interests in the Company to directors, officers, employees, advisors or consultants of the Company. On June 1, 2021, in connection with the Merger, the 2021 Equity Incentive Plan (the “2021 Plan”) became effective and 16,929,505 authorized shares of common stock were reserved for issuance thereunder. In addition, pursuant to the terms of the Merger Agreement, on the Closing Date of the Merger, options to purchase shares of Legacy BARK’s common stock previously issued under the 2011 Plan were converted into options to purchase an aggregate of 29,390,344 shares of BARK common stock. Beginning on April 1, 2022 and ending on (and including) March 31, 2031, the aggregate number of shares of common stock that may be issued under the 2021 Plan shall increase by a number, determined by the Board on or before May 1st of such fiscal year, not to exceed 5% of the total number of shares of common stock issued and outstanding on the last day of the preceding fiscal year. In April 2023, the Board approved an increase of the aggregate number of common stock that may be issued under the 2021 Plan by 8,876,143 shares. There was no increase in the aggregate number of common stock that may be issued under the 2021 Plan in fiscal year 2025. As of September 30, 2024, 13,160,086 shares of common stock were available for the Company to grant under the 2021 Stock Plan; there were no more shares available for grant under the 2011 Plan. Periodically, the Company issues new hire, promotion and other awards under the 2021 Stock Plan and awards may be forfeited resulting in the underlying shares returning to the 2021 Stock Plan. The 2011 and 2021 Plans (together, the “Plans”) are administered by the Company’s Compensation Committee of its Board (the “Compensation Committee”). The exercise prices, vesting and other restrictions are determined by the Board, except that the exercise price per share of a stock option may not be less than 100% of the fair value of the common share on the date of grant. Stock options awarded under the Plans typically expire 10 years after the date of the grant and generally have vesting conditions of 25% on the first anniversary of the date of grant and 75% on a monthly basis at a rate of 1/36th unless otherwise determined by the Compensation Committee. Restricted stock units (“RSUs”) awarded under the plan for the purchase of common stock will vest based on continued service which is generally four years. The grant date fair value of the award will be recognized as compensation expense over the requisite service period. The fair value of the RSUs is estimated on the date of grant based on the fair value of the Company’s common stock. The Plans provide that the Compensation Committee shall determine the vesting conditions of awards granted under the Plans, and the Compensation Committee has from time to time approved vesting schedules for certain awards that deviate from the vesting conditions described in this paragraph. Employee Stock Purchase Plan In June 2021, the 2021 Employee Stock Purchase Plan (the “ESPP”) became effective. The ESPP authorizes the issuance of shares of common stock pursuant to purchase rights granted to employees. On the first day of each fiscal year commencing on April 1, 2022 and ending on (and including) March 31, 2041, the aggregate number of shares of common stock that may be issued under the ESPP shall increase by a number, determined by the Board on or before May 1st of such fiscal year, not to exceed the lesser of (i) one percent (1%) of the total number of shares of common stock issued and outstanding on the last day of the preceding fiscal year or (ii) 1,500,000 shares of common stock. If the Board does not determine to increase the aggregate number of shares of common stock in the ESPP by May 1st of such fiscal year, such increase shall be zero. In April 2023, the Board approved the authorization of an additional 1,500,000 shares of common stock that may be issued under the ESPP. There was no authorization of additional shares of common stock that may be issued under the ESPP in fiscal year 2025. A total of 4,885,901 shares of common stock have been reserved for future issuance under the ESPP. Employees who elect to participate in the ESPP commence payroll withholdings that accumulate through the end of the respective offering period. In accordance with the guidance in ASC 718-50 - Compensation - Stock Compensation, the ability to purchase shares of the Company’s common stock for eighty-five percent (85%) of the lower of the price on the first day of the offering period or the last day of the offering period (i.e. the purchase date) represents an option and, therefore, the ESPP is a compensatory plan under this guidance. Accordingly, share-based compensation expense is determined based on the option’s grant-date fair value as estimated by applying the Black Scholes option-pricing model and is recognized over the withholding period. During the three and six months ended September 30, 2024 and 2023, employees who elected to participate in the ESPP purchased a total of 284,220 and 246,733 shares of common stock, respectively, at an average price of $0.68 and $1.16 , respectively. ESPP employee payroll contributions accrued as of September 30, 2024 were approximately $0.2 million, and are included within accrued and other current liabilities in the condensed consolidated balance sheet. Cash withheld via employee payroll deductions to purchase common stock is presented in financing activities as proceeds from stock purchases under employee stock purchase plan on the condensed consolidated statement of cash flows. Stock Option Activity During the six months ended September 30, 2024 and 2023, the Company granted to its employees equity awards to purchase an aggregate of 1,087,500 and 1,082,500 shares of common stock, respectively, with a weighted average exercise price of $1.37 and $1.18, respectively, vesting over a four-year period. RSU Activity During the six months ended September 30, 2024 and 2023, the Company granted to its employees RSUs for the purchase of 9,901,900 and 9,579,320 shares of common stock, respectively. In May 2024, the Company approved the Fiscal Year 2025 Management Incentive Program (“2025 Incentive Program”). Under this program, each participant’s award is denominated in shares of common stock and is subject to attainment of BARK’s performance goals as established by the Compensation Committee of the Board for fiscal year 2025. Market-based Award On April 15, 2022, pursuant to the 2021 Plan, the Company granted its Chief Executive Officer a market condition performance option award for the purchase of up to 600,000 shares of the Company’s common stock. The award had a grant date fair value of approximately $0.7 million using a Monte Carlo simulation model. Options under this market-based award will vest based on achievement of stock price targets of the Company's common stock. The right to purchase 200,000 shares of common stock under the options vests when the stock price meets or exceeds $8.00 per share for 30 consecutive days, the right to purchase 200,000 shares of common stock under the options vest when the stock price meets or exceeds $12.00 per share for 30 consecutive days, and the right to purchase 200,000 shares of common stock under the options vests when the stock price meets or exceeds $16.00 per share for 30 consecutive days. These market-based conditions must be met in order for this option award to vest, and it is therefore possible that no awards would ultimately vest. The Company has fully recognized the fair value of the award as compensation expense regardless of whether such conditions were met over the requisite service period. Stock-based Compensation The following table summarizes the total stock-based compensation expense by expense caption and by type of award for the three and six months ended September 30, 2024 and 2023 (in thousands): Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Stock-based compensation expense by expense caption General and administrative $ 2,648 $ 3,356 $ 5,332 $ 6,266 Advertising and marketing 309 333 566 648 Total stock-based compensation expense $ 2,957 $ 3,689 $ 5,898 $ 6,914 Stock-based compensation expense by type of award (1) RSUs $ 2,076 $ 2,115 $ 4,218 $ 4,029 Stock options 572 935 1,066 2,083 Management Incentive Program 243 447 491 447 Market-based award — 100 — 206 ESPP 66 92 123 149 $ 2,957 $ 3,689 $ 5,898 $ 6,914 (1) The three and six months ended September 30, 2023 stock-based compensation expense has been reclassified to conform with the current presentation to allocate by type of award.

LEASES

LEASES	6 Months Ended
	Sep. 30, 2024
Leases [Abstract]
LEASES	LEASES The Company has operating leases for its offices and fulfillment centers. Fulfillment and customer service centers and corporate office leases expire at various dates through 2038, excluding renewal options. The Company also leases certain equipment under operating and finance leases. The terms of equipment leases are generally five years and do not contain renewal options. These finance leases expire at various dates through 2028. The Company’s finance leases as of September 30, 2024 and March 31, 2024 were not material and were included in property and equipment, net, on the Company’s condensed consolidated balance sheets. The following schedule represents the components of the Company’s operating lease assets (in thousands): As of As of Leases Classification September 30, 2024 March 31, 2024 Assets Operating Operating lease right-of-use assets $ 30,268 $ 32,793 Total operating lease assets $ 30,268 $ 32,793 Liabilities Operating lease liabilities (current) Operating lease liabilities, current $ 5,541 $ 5,294 Operating lease liabilities Operating lease liabilities $ 39,765 $ 42,599 Total operating lease liabilities $ 45,306 $ 47,893 For both the six months ended September 30, 2024 and 2023 no assets were acquired in exchange for new operating lease liabilities. Lease expense for both periods primarily pertains to operating lease cost. Lease expense for operating leases was $1.8 million and $1.9 million for the three months ended September 30, 2024 and 2023, respectively. Lease expense for operating leases was $3.6 million and $3.9 million for the six months ended September 30, 2024 and 2023, respectively. These lease expenses were included within general and administrative expenses in the condensed consolidated statements of operations and comprehensive loss. Cash flows used in operating activities related to operating leases was approximately $2.5 million, and $2.1 million for the six months ended September 30, 2024 and 2023 respectively.
LEASES	LEASES The Company has operating leases for its offices and fulfillment centers. Fulfillment and customer service centers and corporate office leases expire at various dates through 2038, excluding renewal options. The Company also leases certain equipment under operating and finance leases. The terms of equipment leases are generally five years and do not contain renewal options. These finance leases expire at various dates through 2028. The Company’s finance leases as of September 30, 2024 and March 31, 2024 were not material and were included in property and equipment, net, on the Company’s condensed consolidated balance sheets. The following schedule represents the components of the Company’s operating lease assets (in thousands): As of As of Leases Classification September 30, 2024 March 31, 2024 Assets Operating Operating lease right-of-use assets $ 30,268 $ 32,793 Total operating lease assets $ 30,268 $ 32,793 Liabilities Operating lease liabilities (current) Operating lease liabilities, current $ 5,541 $ 5,294 Operating lease liabilities Operating lease liabilities $ 39,765 $ 42,599 Total operating lease liabilities $ 45,306 $ 47,893 For both the six months ended September 30, 2024 and 2023 no assets were acquired in exchange for new operating lease liabilities. Lease expense for both periods primarily pertains to operating lease cost. Lease expense for operating leases was $1.8 million and $1.9 million for the three months ended September 30, 2024 and 2023, respectively. Lease expense for operating leases was $3.6 million and $3.9 million for the six months ended September 30, 2024 and 2023, respectively. These lease expenses were included within general and administrative expenses in the condensed consolidated statements of operations and comprehensive loss. Cash flows used in operating activities related to operating leases was approximately $2.5 million, and $2.1 million for the six months ended September 30, 2024 and 2023 respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Litigation On March 20, 2024, three alleged shareholders filed a putative class action complaint in the lawsuit styled Kenville v. Northern Star Sponsor LLC, et al., Case No. 2024-276, which is pending in the Delaware Court of Chancery. On September 30, 2024, plaintiffs filed an amended complaint. The amended complaint is brought against (a) certain officers and directors of Northern Star Acquisition Corp. at the time of its proposed acquisition of Legacy BARK, (b) Northern Star Sponsor, LLC, (c) two of the founders of Legacy BARK, and (d) the Company. The alleged class consists of Company stockholders who held stock as of the redemption deadline and who elected not to redeem all or some of their stock, and the claims alleged are for breach of fiduciary duty, aiding and abetting breach of fiduciary duty, and unjust enrichment. At this time, the Company is not able to quantify any potential liability in connection with this litigation because the case is in its early stages. In addition, the Company is from time to time subject to, and are presently involved in, litigation and other legal proceedings in the ordinary course of business. While it is not possible to determine the outcome of any legal proceedings brought against the Company, the Company believes that, except for the matter described above, there are no pending lawsuits or claims that, individually or in the aggregate, may have a material effect on the Company’s business, financial condition or operating results. The Company’s view and estimates related to these matters may change in the future, as new events and circumstances arise and as the matters continue to develop.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company did not record a federal, state, or foreign income tax provision or benefit for the three and six months ended September 30, 2024 and 2023, due to the expected loss before income taxes to be incurred for the fiscal year ending March 31, 2025, and actual loss before income taxes incurred for the fiscal year ended March 31, 2024 as well as the Company’s continued maintenance of a full valuation allowance against its net deferred tax assets.

OTHER (EXPENSE) INCOME_NET

OTHER (EXPENSE) INCOME—NET	6 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
OTHER (EXPENSE) INCOME—NET	OTHER (EXPENSE) INCOME—NET Other (expense) income—net consisted of the following: Three Months Ended Six Months Ended 2024 2023 2024 2023 Other (expense) income — net: Other income $ 288 $ 2 $ 462 $ 281 Change in fair value of warrants (521) 130 (913) 1,434 $ (233) $ 132 $ (451) $ 1,715

NET LOSS PER SHARE

NET LOSS PER SHARE	6 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NET LOSS PER SHARE Basic and diluted net loss per share attributable to common stockholders was calculated as follows: Three Months Ended Six Months Ended 2024 2023 2024 2023 Numerator: Net loss attributable to common stockholders—basic and diluted $ (5,263) $ (10,337) $ (15,302) $ (22,000) Denominator: Weighted average common shares outstanding—basic and diluted 175,063,942 176,975,883 175,311,379 177,150,161 Net loss per share attributable to common stockholders - basic and diluted $ (0.03) $ (0.06) $ (0.09) $ (0.12) For the three and six months ended September 30, 2024 and 2023, the Company excluded the following potential dilutive securities, which include stock options, RSUs, warrants and convertible notes from the computation of diluted net loss per share as the effect would be to reduce the net loss per share. Therefore, the weighted-average number of shares of common stock outstanding used to calculate both basic and diluted net loss per share attributable to common stockholders is the same for the three months ended September 30, 2024 and 2023. As of September 30, 2024 2023 Stock options to purchase common stock 10,773,297 12,750,978 Restricted stock units 18,061,016 14,425,044 Warrants to purchase common stock 13,036,333 13,036,333 2025 Convertible Notes as converted to common stock 4,250,697 8,735,314 Employee Stock Purchase Plan 261,165 214,972

SEGMENTS

SEGMENTS	6 Months Ended
	Sep. 30, 2024
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 Company’s consumables website, bark.co. This segment also includes revenue derived from BARK Air. The Commerce segment derives revenue primarily from the sale of individual toys through major retailers and online marketplaces. The Company recently began selling treats through certain retail partners. 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 segment. 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 Six Months Ended 2024 2023 2024 2023 Direct to Consumer: (1) Revenue $ 102,599 $ 104,312 $ 209,658 $ 216,198 Cost of revenue 37,083 36,633 75,134 78,936 Gross profit 65,516 67,679 134,524 137,262 Commerce: Revenue 23,512 18,724 32,665 27,428 Cost of revenue 12,916 10,761 17,811 16,012 Gross profit 10,596 7,963 14,854 11,416 Consolidated: Revenue 126,111 123,036 242,323 243,626 Cost of revenue 49,999 47,394 92,945 94,948 Gross profit $ 76,112 $ 75,642 $ 149,378 $ 148,678 (1) Direct to Consumer segment gross profit includes revenue and cost of revenue from BARK Air.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net loss	$ (5,263)	$ (10,337)	$ (15,302)	$ (22,000)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Sep. 30, 2024
Accounting Policies [Abstract]
Basis of Presentation	The accompanying condensed consolidated financial statements include the accounts of BARK, Inc. and its wholly-owned subsidiaries and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting disclosure rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. Therefore, these condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes included in the Company’s audited consolidated financial statements as of and for the years ended March 31, 2024 and 2023 contained in the Annual Report on Form 10-K filed with the SEC on June 3, 2024.
Principles of Consolidation	The consolidated balance sheet as of March 31, 2024, included herein, was derived from the audited consolidated financial statements as of that date, but does not include all disclosures, including certain notes required by U.S. GAAP, required on an annual reporting basis. In the opinion of management, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods. The results for the three and six months ended September 30, 2024 are not necessarily indicative of the results to be expected for any subsequent quarter, the year ending March 31, 2025, or any other period.
Use of Estimates	The Company makes estimates and assumptions about future events that affect the amounts reported in its condensed consolidated financial statements and accompanying notes. Future events and their effects cannot be determined with certainty. On an ongoing basis, management evaluates these estimates, judgments and assumptions. The Company bases its estimates on historical and anticipated results and trends and on various other assumptions that the Company believes are reasonable under the circumstances, including assumptions as to future events. Changes in estimates are recorded in the period in which they become known. Actual results could differ from those estimates, and any such differences may be material to the Company’s condensed consolidated financial statements. The most significant estimates relate to determination of fair value of the Company’s allowance for uncollectible accounts receivable, excess and obsolete inventory, stock-based compensation, stand-alone selling price of Direct to Consumer offerings and fair value of right-of-use assets. Management evaluates its estimates and assumptions on an ongoing basis using historical experience and other factors, including the current economic environment, and records adjustments when facts and circumstances dictate. As future events and their effects cannot be determined with precision, actual results could differ from those estimates.
Fair Value of Financial Instruments	The Company’s financial instruments, including cash and cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses, are carried at historical cost. At September 30, 2024 and March 31, 2024, the carrying amounts of these instruments approximated their fair values because of their short-term nature. The carrying amounts of the Company’s long-term debt approximate the fair value based on consideration of current borrowing rates available to the Company. Assets and liabilities recorded at fair value on a recurring basis in the condensed consolidated balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or an exit price that would be paid to transfer a liability in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The authoritative guidance on fair value measurements establishes a three-tier fair value hierarchy for disclosure of fair value measurements as follows: Level 1 —Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date; Level 2 —Inputs are observable, unadjusted quoted prices in active markets for similar assets or liabilities, unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the related assets or liabilities; and Level 3 —Unobservable inputs that are supported by little or no market data for the related assets or liabilities. The categorization of a financial instrument within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company evaluated its warrants under Accounting Standards Codification (“ASC”) ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity (“ASC 815”), and concluded that they do not meet the criteria to be classified in stockholders’ equity. Since the Public Warrants and Private Warrants meet the definition of a derivative under ASC 815, the warrants have been recorded as current liabilities on the balance sheet at fair value upon issuance, with subsequent changes in their respective fair values recognized in other (expense) income, net on the condensed consolidated statements of operations and comprehensive loss at each reporting date. See further disclosure on the change in fair value of Public and Private Warrant liabilities within Note 10, “Other (Expense) Income - Net.”
Restricted Cash	The Company has restricted cash to secure letters of credit for four of its leases. The Company also has cash held as collateral by our payments processor for BARK Air and under the surety bond requirements of the Department of Transportation as well as a customs bond.
Concentration of Credit Risk and Major Customers and Suppliers	Financial instruments that potentially subject the Company to concentrations of credit risk consist primarily of cash and cash equivalents and accounts receivable. The Company maintains cash and cash equivalents with two financial institutions.The Company’s accounts receivable are derived from sales contracts with large retail customers. The Company maintains reserves for potential credit losses on customer accounts when deemed necessary.
Recent Issued Accounting Pronouncements	ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. In December 2023, the FASB issued this ASU to update income tax disclosure requirements, primarily related to the income tax rate reconciliation and income taxes paid information. This update is effective beginning with the Company’s fiscal year ended March 31, 2025 annual reporting period, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements and disclosures. ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. In November 2023, the FASB issued this ASU to update reportable segment disclosure requirements, primarily through enhanced disclosures about significant segment expenses and information used to assess segment performance. This update is effective beginning with the Company’s fiscal year ended March 31, 2025, with early adoption permitted. The Company is currently evaluating the impact that the adoption of this standard will have on its consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended
	Sep. 30, 2024
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 September 30, 2024 Level 1 Level 2 Level 3 Total Assets Money market funds (1) $ 29,858 $ — $ — $ 29,858 $ 29,858 $ — $ — $ 29,858 Liabilities Public warrant liability (2) $ 848 $ — $ — $ 848 Private warrant liability (2) — 456 — 456 $ 848 $ 456 $ — $ 1,304 As of March 31, 2024 Level 1 Level 2 Level 3 Total Assets Money market funds (1) $ 52,900 $ — $ — $ 52,900 $ 52,900 $ — $ — $ 52,900 Liabilities Public warrant liability (2) $ 254 $ — $ — $ 254 Private warrant liability (2) — 137 — 137 $ 254 $ 137 $ — $ 391 ______________ (1) As of September 30, 2024 and March 31, 2024, the Company had cash equivalents held in a money market account. The Company has concluded that due to the highly liquid nature of the money market account, the carrying value approximates fair value, which represents a Level 1 input. The balance of cash equivalents held in the money market account is included in cash and cash equivalents. (2) Included in accrued and other current liabilities.

REVENUE FROM CONTRACTS WITH C_2

REVENUE FROM CONTRACTS WITH CUSTOMERS (Tables)	6 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Revenue disaggregated by significant revenue stream for the three and six months ended September 30, 2024 and 2023 were as follows (in thousands): Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Revenue Direct to Consumer: Toys & Accessories (1) $ 66,882 $ 67,149 $ 137,451 $ 139,251 Consumables (1) 34,197 37,163 70,101 76,947 Other (2) 1,520 — 2,106 — Total Direct to Consumer $ 102,599 $ 104,312 $ 209,658 $ 216,198 Commerce 23,512 18,724 32,665 27,428 Revenue $ 126,111 $ 123,036 $ 242,323 $ 243,626 (1) The allocation between Toys & Accessories and Consumables includes estimates and was determined utilizing data on stand-alone selling prices that the Company charges for similar offerings, and also reflects historical pricing practices. (2) Other Direct to Consumer revenue is derived from BARK Air.

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Schedule of Long-term Debt	As of September 30, 2024 and March 31, 2024, long-term debt consisted of the following (in thousands): As of September 30, As of March 31, 2024 2024 2025 Convertible Notes $ 40,644 $ 40,644 Less: deferred financing fees and debt discount (516) (718) Total long-term debt $ 40,128 $ 39,926

STOCK-BASED COMPENSTION PLANS (

STOCK-BASED COMPENSTION PLANS (Tables)	6 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-Based Compensation Expense by Function	The following table summarizes the total stock-based compensation expense by expense caption and by type of award for the three and six months ended September 30, 2024 and 2023 (in thousands): Three Months Ended Six Months Ended September 30, September 30, 2024 2023 2024 2023 Stock-based compensation expense by expense caption General and administrative $ 2,648 $ 3,356 $ 5,332 $ 6,266 Advertising and marketing 309 333 566 648 Total stock-based compensation expense $ 2,957 $ 3,689 $ 5,898 $ 6,914 Stock-based compensation expense by type of award (1) RSUs $ 2,076 $ 2,115 $ 4,218 $ 4,029 Stock options 572 935 1,066 2,083 Management Incentive Program 243 447 491 447 Market-based award — 100 — 206 ESPP 66 92 123 149 $ 2,957 $ 3,689 $ 5,898 $ 6,914 (1) The three and six months ended September 30, 2023 stock-based compensation expense has been reclassified to conform with the current presentation to allocate by type of award.

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Sep. 30, 2024
Leases [Abstract]
Schedule of Operating Lease Assets and Liabilities	The following schedule represents the components of the Company’s operating lease assets (in thousands): As of As of Leases Classification September 30, 2024 March 31, 2024 Assets Operating Operating lease right-of-use assets $ 30,268 $ 32,793 Total operating lease assets $ 30,268 $ 32,793 Liabilities Operating lease liabilities (current) Operating lease liabilities, current $ 5,541 $ 5,294 Operating lease liabilities Operating lease liabilities $ 39,765 $ 42,599 Total operating lease liabilities $ 45,306 $ 47,893

OTHER (EXPENSE) INCOME_NET (Tab

OTHER (EXPENSE) INCOME—NET (Tables)	6 Months Ended
	Sep. 30, 2024
Other Income and Expenses [Abstract]
Schedule of Other (Expense) Income - Net	Other (expense) income—net consisted of the following: Three Months Ended Six Months Ended 2024 2023 2024 2023 Other (expense) income — net: Other income $ 288 $ 2 $ 462 $ 281 Change in fair value of warrants (521) 130 (913) 1,434 $ (233) $ 132 $ (451) $ 1,715

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	6 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Net Loss Per Share, Basic and Diluted	Basic and diluted net loss per share attributable to common stockholders was calculated as follows: Three Months Ended Six Months Ended 2024 2023 2024 2023 Numerator: Net loss attributable to common stockholders—basic and diluted $ (5,263) $ (10,337) $ (15,302) $ (22,000) Denominator: Weighted average common shares outstanding—basic and diluted 175,063,942 176,975,883 175,311,379 177,150,161 Net loss per share attributable to common stockholders - basic and diluted $ (0.03) $ (0.06) $ (0.09) $ (0.12)
Schedule of Antidilutive Securities Excluded from Computation of Net Loss Per Share	As of September 30, 2024 2023 Stock options to purchase common stock 10,773,297 12,750,978 Restricted stock units 18,061,016 14,425,044 Warrants to purchase common stock 13,036,333 13,036,333 2025 Convertible Notes as converted to common stock 4,250,697 8,735,314 Employee Stock Purchase Plan 261,165 214,972

SEGMENTS (Tables)

SEGMENTS (Tables)	6 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Key financial performance measures of the segments including revenue, cost of revenue, and gross profit are as follows (in thousands): Three Months Ended Six Months Ended 2024 2023 2024 2023 Direct to Consumer: (1) Revenue $ 102,599 $ 104,312 $ 209,658 $ 216,198 Cost of revenue 37,083 36,633 75,134 78,936 Gross profit 65,516 67,679 134,524 137,262 Commerce: Revenue 23,512 18,724 32,665 27,428 Cost of revenue 12,916 10,761 17,811 16,012 Gross profit 10,596 7,963 14,854 11,416 Consolidated: Revenue 126,111 123,036 242,323 243,626 Cost of revenue 49,999 47,394 92,945 94,948 Gross profit $ 76,112 $ 75,642 $ 149,378 $ 148,678 (1) Direct to Consumer segment gross profit includes revenue and cost of revenue from BARK Air.

ORGANIZATION AND DESCRIPTION _2

ORGANIZATION AND DESCRIPTION OF BUSINESS (Details)	Sep. 30, 2024 productCategory
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of product lines	2

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - Fair Value, Recurring - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	$ 29,858	$ 52,900
Total	1,304	391
Public warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	848	254
Private warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	456	137
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	29,858	52,900
Total	848	254
Level 1 | Public warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	848	254
Level 1 | Private warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Total	456	137
Level 2 | Public warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Level 2 | Private warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	456	137
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Total	0	0
Level 3 | Public warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Level 3 | Private warrant liability
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Money Market Funds
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	29,858	52,900
Money Market Funds | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	29,858	52,900
Money Market Funds | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	0	0
Money Market Funds | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($) financialInstitution lease shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) financialInstitution lease shares	Sep. 30, 2023 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Nov. 20, 2020 shares
Concentration Risk [Line Items]
Warrants issued per share (in percent) | shares							0.3333
Warrants outstanding (in shares) | shares	0		0
Number of leases secured by letter of credit | lease	4		4
Prepaid expenses and other current assets	$ 11,070		$ 11,070		$ 4,379
Restricted cash	$ 9,641	$ 5,068	$ 9,641	$ 5,068	5,200
Number of financial institutions, cash and cash equivalents deposits | financialInstitution	2		2
Accounts receivable—net	$ 16,901		$ 16,901		$ 7,696	$ 6,600
Accounts Receivable | Segment Concentration Risk | Commerce
Concentration Risk [Line Items]
Concentration risk, percentage (in percent)			13.50%	11.30%
Finished Goods | Supplier Concentration Risk | Two Suppliers
Concentration Risk [Line Items]
Concentration risk, percentage (in percent)	45%	40%	40%	36%
Accounts Payable | Supplier Concentration Risk | One Supplier
Concentration Risk [Line Items]
Concentration risk, percentage (in percent)			19%		17%
Two Customers | Accounts Receivable | Customer Concentration Risk
Concentration Risk [Line Items]
Concentration risk, percentage (in percent)			59%		54%
Prepaid Expenses and Other Current Assets
Concentration Risk [Line Items]
Restricted cash	$ 5,000		$ 5,000
Other Noncurrent Assets
Concentration Risk [Line Items]
Restricted cash	$ 4,600		$ 4,600

REVENUE FROM CONTRACTS WITH C_3

REVENUE FROM CONTRACTS WITH CUSTOMERS - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 126,111	$ 123,036	$ 242,323	$ 243,626
Direct to Consumer
Disaggregation of Revenue [Line Items]
Revenue	102,599	104,312	209,658	216,198
Commerce
Disaggregation of Revenue [Line Items]
Revenue	23,512	18,724	32,665	27,428
Toys & Accessories | Direct to Consumer
Disaggregation of Revenue [Line Items]
Revenue	66,882	67,149	137,451	139,251
Consumables | Direct to Consumer
Disaggregation of Revenue [Line Items]
Revenue	34,197	37,163	70,101	76,947
Other | Direct to Consumer
Disaggregation of Revenue [Line Items]
Revenue	$ 1,520	$ 0	$ 2,106	$ 0

REVENUE FROM CONTRACTS WITH C_4

REVENUE FROM CONTRACTS WITH CUSTOMERS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Contractual liabilities included in deferred revenue	$ 23,436	$ 25,957	$ 27,800

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024	Nov. 01, 2023
Debt Instrument [Line Items]
Total long-term debt	$ 40,128	$ 39,926
2025 Convertible Notes | Convertible Debt
Debt Instrument [Line Items]
Long-term debt, gross	40,644	40,644
Less: deferred financing fees and debt discount	$ (516)	$ (718)
Total long-term debt			$ 83,500

DEBT - 2025 Convertible Notes N

DEBT - 2025 Convertible Notes Narrative (Details) - USD ($)	Dec. 01, 2023	Nov. 02, 2023	Dec. 01, 2022	Nov. 27, 2020	Sep. 30, 2024	Mar. 31, 2024	Nov. 01, 2023
Debt Instrument [Line Items]
Total long-term debt					$ 40,128,000	$ 39,926,000
2025 Convertible Notes | Convertible Debt
Debt Instrument [Line Items]
Debt instrument, face amount				$ 75,000,000
Proceeds from convertible notes				74,700,000
Payments of debt issuance costs				$ 300,000
Debt interest rate (in percent)				5.50%
Paid in kind interest on convertible notes	$ 2,100,000		$ 4,400,000
Debt instrument, debt default, interest rate increase (in percent)				3%
Repurchase amount		$ 45,000,000
Total long-term debt							$ 83,500,000
Payment for accrued interest		2,200,000
Repayments of debt		44,400,000
Unamortized debt issuance costs, derecognized		1,000,000
Gain on extinguishment of debt		1,800,000
Cash true-up amount, change in control, Company election of debt redemption		11,300,000
Cash true-up amount, change in control, Holders election of debt redemption		$ 4,500,000
Convertible debt					$ 40,600,000	$ 40,600,000

DEBT - Western Alliance Bank -

DEBT - Western Alliance Bank - Revolving Line of Credit Narrative (Details) - USD ($)	1 Months Ended
	Oct. 31, 2017	Sep. 30, 2024	Mar. 31, 2024
Debt Instrument [Line Items]
Total long-term debt		$ 40,128,000	$ 39,926,000
Revolving Credit Facility | Western Alliance Agreement | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 35,000,000
Debt Instrument, Variable Interest Rate, Type [Extensible Enumeration]	Prime Rate [Member]
Basis spread on variable rate (in percent)	5.25%
Debt instrument, interest rate floor (in percent)	0.50%
Borrowing base, percentage (in percent)	80%
Borrowing base percentage, collateral audit (in percent)	80%
Borrowing base percentage, no collateral audit (in percent)	60%
Total long-term debt		$ 0	$ 0

STOCKHOLDERS_ EQUITY (Details)

STOCKHOLDERS’ EQUITY (Details) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) program $ / shares shares	Sep. 30, 2023 USD ($) $ / shares shares	Jun. 03, 2024 USD ($)	Aug. 17, 2023 USD ($)
Statement of Stockholders' Equity [Abstract]
Stock repurchase program, authorized amount	$ 22,500		$ 22,500		$ 15,000	$ 7,500
Repurchase of common stock (in shares) | shares	540,428	2,767,684	3,542,860	2,767,684
Repurchase of common stock	$ 898	$ 4,120	$ 5,184	$ 4,120
Common stock repurchased (in USD per share) | $ / shares	$ 1.67	$ 1.49	$ 1.47	$ 1.49
Repurchased shares of common stock, retired (in shares) | shares			0
Authorized repurchase amount, remaining	$ 11,100		$ 11,100
Number of available stock repurchase programs | program			2

STOCK-BASED COMPENSTION PLANS -

STOCK-BASED COMPENSTION PLANS - Equity Incentive Plans Narrative (Details)			1 Months Ended		6 Months Ended
	Apr. 01, 2022	Jun. 01, 2021 shares	Apr. 30, 2023 shares	Jun. 30, 2021	Sep. 30, 2024 shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Minimum exercise price, percentage of common share grant date fair value (in percent)		100%
First Anniversary
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage (in percent)		25%
One Thirty-Sixth on a Monthly Basis
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage (in percent)		75%
Monthly vesting rate (in percent)		0.027777
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance (in shares)					4,885,901
Maximum annual increase in shares, percentage of shares issued and outstanding (in percent)				1%
Number of additional shares authorized (in shares)			1,500,000		0
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period (in years)		10 years
Award vesting period (in years)					4 years
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		4 years
2021 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance (in shares)		16,929,505
Maximum annual increase in shares, percentage of shares issued and outstanding (in percent)	5%
Number of additional shares authorized (in shares)					0
Number of shares available for grant (in shares)					13,160,086
2021 Equity Incentive Plan | ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of additional shares authorized (in shares)			8,876,143
2011 Stock Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reverse recapitalization, options converted (in shares)		29,390,344
Number of shares available for grant (in shares)					0

STOCK-BASED COMPENSTION PLANS_2

STOCK-BASED COMPENSTION PLANS - Employee Stock Purchase Plan Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended		3 Months Ended		6 Months Ended
	Apr. 30, 2023	Jun. 30, 2021	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average exercise price (in USD per share)					$ 1.37	$ 1.18
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum annual increase in shares, percentage of shares issued and outstanding (in percent)		1%
Number of shares authorized, maximum annual increase, number of shares (in shares)		1,500,000
Number of additional shares authorized (in shares)	1,500,000				0
Number of shares reserved for issuance (in shares)			4,885,901		4,885,901
Percentage of share value for employee purchase (in percent)		85%
Stock issued employee stock purchase plan (in shares)			284,220	246,733	284,220	246,733
Weighted average exercise price (in USD per share)			$ 0.68	$ 1.16	$ 0.68	$ 1.16
Employee-related liabilities (approximately)			$ 0.2		$ 0.2

STOCK-BASED COMPENSTION PLANS_3

STOCK-BASED COMPENSTION PLANS - Stock Option & RSU Activity Narrative (Details) - $ / shares		6 Months Ended
	Jun. 01, 2021	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		1,087,500	1,082,500
Weighted average exercise price (in USD per share)		$ 1.37	$ 1.18
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period (in years)		4 years
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		9,901,900	9,579,320
Award vesting period (in years)	4 years

STOCK-BASED COMPENSTION PLANS_4

STOCK-BASED COMPENSTION PLANS - Market-based Awards Narrative (Details) - USD ($) $ / shares in Units, $ in Millions		6 Months Ended
	Apr. 15, 2022	Sep. 30, 2024	Sep. 30, 2023
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Granted (in shares)		1,087,500	1,082,500
Market-based award
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Grant fair value of award	$ 0.7
Market-based award | Stock Price Exceeds $8.00 Per Share
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Vested, number of shares (in shares)	200,000
Share price (in USD per share)	$ 8
Award vesting period (in years)	30 days
Market-based award | Stock Price Exceeds $12.00 Per Share
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Vested, number of shares (in shares)	200,000
Share price (in USD per share)	$ 12
Award vesting period (in years)	30 days
Market-based award | Stock Price Exceeds $16.00 Per Share
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Vested, number of shares (in shares)	200,000
Share price (in USD per share)	$ 16
Award vesting period (in years)	30 days
Chief Executive Officer | Market-based award
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Granted (in shares)	600,000

STOCK-BASED COMPENSTION PLANS_5

STOCK-BASED COMPENSTION PLANS - Schedule of Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 2,957	$ 3,689	$ 5,898	$ 6,914
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	2,076	2,115	4,218	4,029
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	572	935	1,066	2,083
Management Incentive Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	243	447	491	447
Market-based award
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	0	100	0	206
ESPP
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	66	92	123	149
General and administrative
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	2,648	3,356	5,332	6,266
Advertising and marketing
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total stock-based compensation expense	$ 309	$ 333	$ 566	$ 648

LEASES - Narrative (Details)

LEASES - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Lessee, Lease, Description [Line Items]
Exchange for operating lease liability			$ 0	$ 0
Operating lease expense	$ 1,800,000	$ 1,900,000	3,600,000	3,900,000
Non-cash lease expense			$ 2,524,000	$ 2,120,000
Equipment
Lessee, Lease, Description [Line Items]
Operating lease term (in years)	5 years		5 years
Finance lease term (in years)	5 years		5 years

LEASES - Schedule of Operating

LEASES - Schedule of Operating And Finance Lease Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Mar. 31, 2024
Leases [Abstract]
Operating lease right-of-use asset	$ 30,268	$ 32,793
Operating lease liabilities (current)	5,541	5,294
Operating lease liabilities (non-current)	39,765	42,599
Total operating lease liabilities	$ 45,306	$ 47,893

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	Sep. 30, 2024 defendant	Mar. 20, 2024 plaintiff
Loss Contingencies [Line Items]
Number of plaintiffs | plaintiff		3
Legacy BARK Founder
Loss Contingencies [Line Items]
Number of defendants | defendant	2

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Federal, state, or foreign income tax provision (benefit)	$ 0	$ 0	$ 0	$ 0

OTHER (EXPENSE) INCOME_NET (Det

OTHER (EXPENSE) INCOME—NET (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other (expense) income—net:
Other income	$ 288	$ 2	$ 462	$ 281
Change in fair value of warrants	(521)	130	(913)	1,434
Other income-net	$ (233)	$ 132	$ (451)	$ 1,715

NET LOSS PER SHARE - Schedule o

NET LOSS PER SHARE - Schedule of Calculation of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Numerator:
Net loss attributable to common stockholders - basic	$ (5,263)	$ (10,337)	$ (15,302)	$ (22,000)
Net loss attributable to common stockholders - diluted	$ (5,263)	$ (10,337)	$ (15,302)	$ (22,000)
Denominator:
Weighted average common shares outstanding—basic (in shares)	175,063,942	176,975,883	175,311,379	177,150,161
Weighted average common shares outstanding - diluted (in shares)	175,063,942	176,975,883	175,311,379	177,150,161
Net loss per share attributable to common stockholders - basic (in USD per share)	$ (0.03)	$ (0.06)	$ (0.09)	$ (0.12)
Net loss per share attributable to common stockholders- diluted (in USD per share)	$ (0.03)	$ (0.06)	$ (0.09)	$ (0.12)

NET LOSS PER SHARE - Schedule_2

NET LOSS PER SHARE - Schedule of Antidilutive Securities Excluded from Computation of Net Loss per Share (Details) - shares	3 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Stock options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of loss per share (in shares)	10,773,297	12,750,978
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of loss per share (in shares)	18,061,016	14,425,044
Warrants to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of loss per share (in shares)	13,036,333	13,036,333
2025 Convertible Notes as converted to common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of loss per share (in shares)	4,250,697	8,735,314
Employee Stock Purchase Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of loss per share (in shares)	261,165	214,972

SEGMENTS - Narrative (Details)

SEGMENTS - Narrative (Details)	6 Months Ended
	Sep. 30, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	2

SEGMENTS - Schedule of Gross Pr

SEGMENTS - Schedule of Gross Profit by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	$ 126,111	$ 123,036	$ 242,323	$ 243,626
Cost of revenue	49,999	47,394	92,945	94,948
Gross profit	76,112	75,642	149,378	148,678
Direct to Consumer
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	102,599	104,312	209,658	216,198
Cost of revenue	37,083	36,633	75,134	78,936
Gross profit	65,516	67,679	134,524	137,262
Commerce:
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Revenue	23,512	18,724	32,665	27,428
Cost of revenue	12,916	10,761	17,811	16,012
Gross profit	$ 10,596	$ 7,963	$ 14,854	$ 11,416