Accrued And Other Current Liabilities (Tables)

12 Months Ended

Mar. 31, 2021

Barkbox Inc [Member]

Summary of Accrued Liabilities and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following as of March 31, 2021 and 2020:

	March 31,
	2021		2020
Sales tax payable	$	24,164	$	14,027
Accrued marketing costs		4,199		2,544
Accrued deferred financing fees		3,000		—
Accrued compensation costs		3,287		1,199
Refund liability		1,292		604
Accrued licensing fees		209		—
Accrued professional and legal fees		2,484		367
Other accrued expenses		5,970		2,675
Accrued and other current liabilities	$	44,605	$	21,416